Effective Rate of Duty on goods of Chapter 1 to Chapter 25 - Amends No. 3/2006-Central Excise, dated the 1st March, 2006 - 21/2010 - Central Excise - Tariff
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Excise duty amendment updates tariff entries and creates a defined category for hand-rolled cheroots with a specified duty. Amendment to the Central Excise tariff substitutes S. No. 27 with a new entry for heading 2106 90 30 (all goods, nil duty), omits S. No. 27A, and inserts S. No. 32B for hand-rolled cheroots under heading 2402 10 10 subject to a specified duty; it defines 'hand-rolled cheroot' and adopts the prior definition of 'Retail sale price.'
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Excise duty amendment updates tariff entries and creates a defined category for hand-rolled cheroots with a specified duty.
Amendment to the Central Excise tariff substitutes S. No. 27 with a new entry for heading 2106 90 30 (all goods, nil duty), omits S. No. 27A, and inserts S. No. 32B for hand-rolled cheroots under heading 2402 10 10 subject to a specified duty; it defines "hand-rolled cheroot" and adopts the prior definition of "Retail sale price."
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