Exemption of Pan Masala from National Calamity Contingent Duty where duty equals amount paid from excise account current. Exemption of Pan Masala under heading 21.06 cleared under specified central excise exemption notifications is granted from that portion of the National Calamity Contingent Duty equal to the amount of duty paid by the manufacturer from the account current maintained under the Central Excise Rules, and is to be given effect in the same manner as the exemption contained in the notifications governing clearance of the goods.