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of <h1>New Tariff for Gutkha: 50% of Retail Price Set by 2006 Notification Under Central Excise Act, 1944.</h1> The notification dated March 1, 2006, issued by the Central Government under the Central Excise Act, 1944, establishes a fixed tariff value for excisable goods under tariff item 21069020 or heading 2403, specifically for pan masala containing tobacco, also known as gutkha. The tariff is set at 50% of the retail sale price if printed on the retail package. This notification supersedes the previous Notification No. 16/98 dated June 2, 1998. The retail sale price includes all taxes, charges, and commissions, and the retail package is defined as one intended for sale to consumers.
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