27/2001-C.E., dated 11-05-2001

11th May, 2001

Notification No. 27 / 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. 13/2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R. 138 (E), dated the 1st March, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts ‘Pan Masala’ falling under heading No. 21.06 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99-Central Excise [G.S.R. 508(E)], or No. 33/99-Central Excise [G.S.R. 509(E)], both dated 8th July, 1999, as the case may be, from so much of the National Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act as is equivalent to the amount of duty paid by the manufacturer of goods from the account current maintained under rule 9, read with rule 173G, of the Central Excise Rules, 1944.

2.            This exemption shall be given effect to in the same manner as the exemption contained in either of the said notifications under which the goods are cleared.

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