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of <h1>Government exempts pan masala under sub-heading 2106.11 from certain excise duties per Notification No. 255/86-C.E.</h1> The Central Government, under the authority of sub-rule (1) of rule 8 of the Central Excise Rules, 1944, has issued Notification No. 255/86-C.E. dated April 17, 1986, to exempt pan masala classified under sub-heading No. 2106.11 of the Central Excise Tariff Act, 1985, from certain excise duties. Specifically, pan masala valued at not more than seventy-five rupees per kilogram will be exempt from excise duty beyond ten rupees per kilogram. The 'value' is determined as per section 4 of the Central Excises and Salt Act, 1944.
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