Central Excise - Pan Masala - Applicability of Notification No. 27/97-C.E., dated 7-5-1997 and 16/98-C.E. (N.T.), dated 2-6-1998 - Regarding

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....an Masala - Applicability of Notification No. 27/97-C.E., dated 7-5-1997 and 16/98-C.E. (N.T.), dated 2-6-1998 - Regarding. I am directed to say that some doubts have been expressed with regard to the interpretation of Notification No. 16/98-C.E. (N.T.), dated 2-6-1998 and Notification No. 27/97-C.E., dated 7-5-1997. The doubts have been expressed in the context of the fact that pan masala in ret....

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....ernment that comparatively cheaper varieties of pan masala packed in packages and containing quantity not exceeding 2 gms. per pack or quantity not exceeding 4 gms. per pack are sold at low retail prices. The assessment of such brands at tariff value fixed under Notification No. 16/98-C.E. would result into high incidence of excise duty per pack. Notification No. 29/97-C.E. seeks to adopt 50% of t....