Fixes tariff value in respect of the excisable goods falling under tariff item 21069020 or heading 2403 (Pan Masala) - 003/2006 - Central Excise - Non Tariff
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Tariff value fixation for pan masala set as a proportion of printed retail sale price. Fixes tariff value for pan masala containing tobacco in retail packages with printed retail sale price at fifty percent of the printed retail sale price. Defines 'retail sale price' to include the maximum consumer price inclusive of taxes, freight, commission and other charges and defines 'retail package' as packaging produced or distributed for sale to consumers. The fixation is made under section 3(2) of the Central Excise Act, 1944 and supersedes the earlier notification cited; notes record later substitutions and alternative unit rates where retail sale price is not printed.
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Provisions expressly mentioned in the judgment/order text.
Tariff value fixation for pan masala set as a proportion of printed retail sale price.
Fixes tariff value for pan masala containing tobacco in retail packages with printed retail sale price at fifty percent of the printed retail sale price. Defines "retail sale price" to include the maximum consumer price inclusive of taxes, freight, commission and other charges and defines "retail package" as packaging produced or distributed for sale to consumers. The fixation is made under section 3(2) of the Central Excise Act, 1944 and supersedes the earlier notification cited; notes record later substitutions and alternative unit rates where retail sale price is not printed.
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