Concessional excise for pan masala with limited betel nut content subject to exclusive manufacture, branding and labelling conditions. A new tariff entry grants a concessional Central Excise classification for goods containing a limited proportion of betel nut, subject to conditions: the manufacturing unit must exclusively produce those goods at the premises; the goods must not bear a brand name used for other specified tariff items; and the product packaging must declare the betel nut content.
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Provisions expressly mentioned in the judgment/order text.
Concessional excise for pan masala with limited betel nut content subject to exclusive manufacture, branding and labelling conditions.
A new tariff entry grants a concessional Central Excise classification for goods containing a limited proportion of betel nut, subject to conditions: the manufacturing unit must exclusively produce those goods at the premises; the goods must not bear a brand name used for other specified tariff items; and the product packaging must declare the betel nut content.
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