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of <h1>New Excise Duty Rates for Pan Masala: 25% for Tobacco, Rs. 10-20/kg for Non-Tobacco Varieties</h1> Notification No. 23/87-C.E., dated March 1, 1987, issued by the Central Government under the Central Excises Rules, 1944, supersedes a previous notification from April 17, 1986. It provides exemptions on the excise duty for pan masala as per the Central Excise Tariff Act, 1985. The duty rates are specified as follows: 25% ad valorem for pan masala containing tobacco, Rs. 10 per kilogram for non-tobacco pan masala valued up to Rs. 75 per kilogram, and Rs. 20 per kilogram for non-tobacco pan masala valued above Rs. 75 per kilogram. The value is determined according to the Central Excises and Salt Act, 1944.
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