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Seeks to exempt Pan Masala falling under heading No. 21.06 produced by units availing exemption under NTF. NO. 32/99 or 33/99-CE, from the whole of National Calamity Contingent Duty - 027/2001 - Central Excise - Tariff
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National Calamity Contingent Duty exemption for pan masala produced under specified notifications reduces NCCD by producer-paid duty excluding CENVAT. Pan masala falling under tariff item 21069020 and cleared under Notification No. 32/99-CE or No. 33/99-CE is exempt from National Calamity Contingent Duty to the extent equivalent to the amount of duty paid by the manufacturer, other than the amount of duty paid by utilisation of CENVAT credit; the exemption supersedes Notification No. 13/2001-CE and is to be given effect in the same manner as the underlying clearance notifications.
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National Calamity Contingent Duty exemption for pan masala produced under specified notifications reduces NCCD by producer-paid duty excluding CENVAT.
Pan masala falling under tariff item 21069020 and cleared under Notification No. 32/99-CE or No. 33/99-CE is exempt from National Calamity Contingent Duty to the extent equivalent to the amount of duty paid by the manufacturer, other than the amount of duty paid by utilisation of CENVAT credit; the exemption supersedes Notification No. 13/2001-CE and is to be given effect in the same manner as the underlying clearance notifications.
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