Central Excise tariff amendment updates rates, removes certain exemptions and excludes gutkha from brand-name exemption. The notification amends Notification No. 6/2005 Central Excise by substituting revised percentage entries for the first two serial numbers in the exemptions table, omitting three specified serial numbers and their entries, and qualifying the brand name exemption to exclude pan masala containing tobacco ('gutkha'); the changes are made under section 5A of the Central Excise Act and section 85(3) of the Finance Act.
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Central Excise tariff amendment updates rates, removes certain exemptions and excludes gutkha from brand-name exemption.
The notification amends Notification No. 6/2005 Central Excise by substituting revised percentage entries for the first two serial numbers in the exemptions table, omitting three specified serial numbers and their entries, and qualifying the brand name exemption to exclude pan masala containing tobacco ('gutkha'); the changes are made under section 5A of the Central Excise Act and section 85(3) of the Finance Act.
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