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<h1>Govt exempts Pan Masala from NCCD under Notification No. 27/2001-C.E.; supersedes Notification No. 13/2001-CE.</h1> The Central Government has issued Notification No. 27/2001-C.E. dated 11-5-2001, exempting Pan Masala under tariff item 2106 90 20 from the National Calamity Contingent Duty (NCCD). This exemption applies to units availing benefits under Notification Nos. 32/99 or 33/99-Central Excise. It supersedes Notification No. 13/2001-CE dated 1st March 2001. The exemption is equivalent to the duty paid by the manufacturer, excluding amounts paid using CENVAT credit. Changes in wording and tariff item numbers were later made through subsequent notifications in 2001 and 2006.