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    <title>Exemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005</title>
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    <description>Exemption limits the additional duty of excise under the Finance Act by specifying, for listed Central Excise Tariff entries (mainly tobacco and pan masala products), the rate at which additional duty shall be calculated; the exemption applies only to the extent the duty exceeds those specified rates. The scheme differentiates goods bearing a brand name from unbranded goods, sets product specific definitions (including retail sale price and hand rolled cheroot), and the notification has been amended by subsequent notifications altering entries, rates and classifications.</description>
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    <pubDate>Tue, 01 Mar 2005 00:00:00 +0530</pubDate>
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      <description>Exemption limits the additional duty of excise under the Finance Act by specifying, for listed Central Excise Tariff entries (mainly tobacco and pan masala products), the rate at which additional duty shall be calculated; the exemption applies only to the extent the duty exceeds those specified rates. The scheme differentiates goods bearing a brand name from unbranded goods, sets product specific definitions (including retail sale price and hand rolled cheroot), and the notification has been amended by subsequent notifications altering entries, rates and classifications.</description>
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      <pubDate>Tue, 01 Mar 2005 00:00:00 +0530</pubDate>
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