Proforma credit inclusion of chewing tobacco and related preparations under amended notification expands eligible goods for credit. The Central Government, under Rule 56A of the Central Excise Rules, 1944, amends Notification No. 7/94-Central Excises (N.T.) by inserting a new table entry 1A that covers chewing tobacco and specified preparations (Khara Masala, Kimam, Dokta, Zarda, Sukha, Surti) and assigns them to the tariff classifications corresponding to headings 2404.41 and 2404.49 for the proforma credit framework.
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Proforma credit inclusion of chewing tobacco and related preparations under amended notification expands eligible goods for credit.
The Central Government, under Rule 56A of the Central Excise Rules, 1944, amends Notification No. 7/94-Central Excises (N.T.) by inserting a new table entry 1A that covers chewing tobacco and specified preparations (Khara Masala, Kimam, Dokta, Zarda, Sukha, Surti) and assigns them to the tariff classifications corresponding to headings 2404.41 and 2404.49 for the proforma credit framework.
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