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of <h1>Certain Tobacco Products Exempt from Additional Excise Duty u/s 85 of Finance Act 2005; Brand Name Affects Rates.</h1> The notification exempts certain goods from the additional duty of excise under section 85 of the Finance Act, 2005. It specifies various tobacco products, including pan masala, cigars, cheroots, and other smoking tobacco, with differentiated duty rates based on whether they bear a brand name. Goods not bearing a brand name generally have a nil duty rate, while those with a brand name are subject to varying rates, such as 6% for many items. The notification has undergone several amendments and substitutions, reflecting changes in duty rates and product classifications over time.
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