Central Excise Notification

Notification No. 21/2005-Central Excise, Dated 13th May, 2005

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with subsection (3) of section 136 of the Finance Act, 2001 (14 of 2001), 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 heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the column (2) of the said Table, from the whole of the National Calamity Contingent duty leviable under sub-section (1) of section 136 of the said Finance Act.


S. No. Heading or sub-heading or tariff item Description of goods
(1) (2) (3)
1. 2403 11 10 Hookah or gudaku tobacco, other than bearing a brand name
2. 2403 19 90 Other smoking tobacco, other than bearing brand name
3. 2403 91 00 "Homogenised" or "reconstituted" tobacco, other than bearing a brand name
4. 2403 99 60 Tobacco extracts and essence, other than bearing a brand name
5. 2403 99 90 All goods not bearing a brand name (other than pan masala containing tobacco)
6. 8703 Three wheeled vehicles, meant for the transport of not more than seven persons including the driver
7. 8704 (i) Motor vehicles for transport of goods other than petrol driven

(ii) Three wheeled motor vehicles

8. 8706 00 31 Chassis of three wheeled vehicles for transport of not more than 7 persons.
9. 2706 90 20 All goods containing not more than 15% betel nut, subject to the following conditions, namely:-

(i) the unit availing the concessional rate shall exclusively manufacture the aforesaid goods and shall not engage in the production, manufacture or trading of any other pan masala (with or without tobacco) in the same premises;

(ii) the goods do not bear a brand name which is used for any other goods falling under tariff item 2106 90 20 or 2403 99 90; and

(iii) the contents of the product, particularly, the percentage of betel nut be declared on the packing.

Explanation.- For the purposes 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 F.No.4/3/2004-CX.1 (pt.V), 18th May, 2005

In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2005-Central Excise, dated the 13 th May, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 294 (E), dated the 13 th May, 2005, at page 4,-

(i) in line 7, for "other", read "other than";

(ii) in line 8, for "other", read "other than" .

(V. Sivasubramanian)

Deputy Secretary to the Government of India