26/2001-C.E., dated 11-05-2001

11th May, 2001

Notification No. 26 / 2001-Central 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 136 of the Finance Act, 2001 (14 of 2001) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R. 130 (E), dated the 1st March, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling under heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table from the whole of the National Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act :-


S. No.

Heading No. or sub-heading No.

Description of goods


All goods containing not more than ten per cent. betel nut by weight and not containing tobacco in any proportion :

Provided that -

(a) no other goods falling under heading No. 21.06 are manufactured in the same factory; and

(b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06.


Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in Note 1 of Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories up to a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year


Tobacco used for smoking through "hookah" or "chilam", commonly known as "hookah" tobacco or "gudaku".

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