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of <h1>India Updates Excise Duty: Nil for S. No. 27, New 10% Duty on Low-Cost Hand-Rolled Cheroots Introduced</h1> The Government of India has issued Notification No. 21/2010-Central Excise, amending the earlier notification No. 3/2006-Central Excise dated March 1, 2006. The amendments involve changes to the duty rates on goods classified under Chapters 1 to 25 of the Central Excise Tariff. Specifically, the duty on goods under S. No. 27 is set to nil, and S. No. 27A is omitted. A new entry, S. No. 32B, is introduced, imposing a 10% duty on hand-rolled cheroots with a retail sale price not exceeding Rs. 3 per cheroot. The notification clarifies the definition of 'hand-rolled cheroot' and 'retail sale price.'
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