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Notification No. 20/2005-Central Excise

13th May, 2005

Sub :Exempts certain goods from additional duties of excise.

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) (hereinafter referred to as the said Act) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below and falling within the chapter or heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as specified in column (2) of the said Table, from so much of the additional duties of excise leviable under the said 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

Sr. No. Chapter or heading or sub-heading or tariff item Description of goods Rate of duty
(1)  (2) (3) (4)
1. 1701 Sugar (other than Khandsari sugar), required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) Rs.21/- per quintal
2. 1701 Cane jaggery Nil
3. 2401 Un-manufactured tobacco or tobacco refuse, other than bearing a brand name Nil
4. 2403  10 10 Hookah or gudaku tobacco, other than bearing a brand name Nil
5. 2403 10 90 Other goods, other than bearing brand name Nil
6. 2403 99 90 All goods other than bearing a brand name (other than pan masala containing tobacco) Nil

Explanation.- For the purposes of S.Nos.2, 3, 4 and 5 of this notification, ‘brand name’ means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person

[F. No.4/3/2004–CX.1 (pt.V)]

(V. Sivasubramanian)
Deputy Secretary to the Government of India

Corrigendum dated 18-05-2005


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