Exemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005
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....so to do, hereby exempts goods specified in column (3) of the Table below, falling within heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) and specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable under ^2[sub-section (1) of section 85 of the said Finance Act], as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. Table S. No. heading or sub-heading or tariff item Description of goods Rate of additional duty of excise (1) (2) (3) (4) ^3[1. ....
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....nd name Nil 11. 24039100 "Homogenised" or "reconstituted" tobacco, bearing a brand name 6.0% 12. 24039100 "Homogenised" or "reconstituted" tobacco, not bearing a brand name Nil ^16[13. *** ] 14. 24039920 Preparations containing chewing tobacco 6.0% ^15. ^16[*** ] 16. 24039940 Snuff 6.0% 17. 24039950 Preparations containing snuff 6.0% 18. 24039960 Tobacco extracts and essence, bearing a brand name 6.0% 19. 24039960 Tobacco extracts and essence, not bearing a brand name Nil ^16[20. *** ] 21. 24039990 All goods, bearing a brand name ^17[ (other than pan masala containin....
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....0, before it was read as, "1.6%" 5. Substituted vide notification no. 8/2010 CE dated 27/2/2010, before it was read as, "1.6%" 6. Omitted vide notification no. 8/2010 CE dated 27/2/2010, before it was read as, "6. 24029090 Other 1.6%"` 7. In the said notification, in the Table, after S.No. 4 and the entries relating thereto, the S. No. 4A and entries inserted, by Notification No. 23/2010-Central Excise, dated, 29.04.2010. 8. Inserted vide Not. 09/2015 - Dated 1-3-2015 9. Omitted vide Not. 29/2015 - Dated 22-5-2015, before it was read as, ^8[1A 2202 10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Nil] 10. Sub....
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