GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 29th April, 2010
NOTIFICATION No. 23/2010-Central Excise
G.S.R. (E).- 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 85 of Finance Act, 2005 (18 of 2005), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No. 6/2005-Central Excise,
dated the 1st March, 2005, published in the Gazette of India, Extraordinary,
vide number G.S.R. 126(E), dated the 1st March, 2005, namely:-
In the said notification, in the Table, after S.No. 4 and the entries relating
thereto, the following S. No. and entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| ‘4A |
2402 10 10 |
Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding
Rs. 3
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 Explanation 1 to S.No. 18A. |
1.6%’. |
[F.No.B-1/22/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal notification published in the Gazette of India,
Extraordinary, vide number G.S.R.126(E), dated the 1st March, 2005, and last
amended by
notification No. 8/2010-Central Excise, dated the 27th February, 2010
was published vide number G.S.R.110 (E), dated the 27th February, 2010.