Exemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005 - Amends No. 6/2005-Central Excise, dated the 1st March, 2005

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....se, dated the 1st March, 2005 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 29th April, 2010 Notification No. 23/2010-Central Excise   G.S.R. 359(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Ac....

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.... Rs. 3   1.6%'.   Explanation 1: For the purposes of this exemption, "hand-rolled cheroot" means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat. Explanation 2- For the purpose of this entry, "Retail sale price" shall have the same meaning as given in....