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Central Excise

16/98-C.E. (N.T.), dated 2-6-1998

Tariff values for Pan Masala in retail packages. - In exercise of the powers conferred by the sub-section (2) of section 3 of the Central  Exercise Act ,1944(1 of 1944) and in superession of the notification of the government of India in the Ministry of Finance (Department of Revenue) No. 5/97-Central Excise (N.Y.), dated the 1st March, 1997, the Central Government , hereby fixes tariff values in respect of the goods, specified in column1(1) of Table here to annexed, and falling under sub-heading No. 2106.00 of the Schedule to central Excise Tarrif Act, 1985(5 of 1986), equivalent to the amount specified in the corresponding entry in column(2) of the said Table.

TABLE

         Description of goods                           

Amount

                     (1)  

(2)

Pan Masala, in retail packages - 

(i) containing not exceeding two grams per pack

Re.1.00 per unit pack

(ii) containing more than two grams but not  exceeding four grams per pack

Rs.2.00 per unit pack

(iii) containing more than four grams but not  exceeding ten grams per pack

Rs.6.00 per unit pack

2. This notification shall not be applicable to goods containing not more than 15% beetel nut by weight and not containing tobacco in any proportion .

Explanation.- For the purposes of this notification, "retail package" means a package containing Pan Masala which is produced ,distributed, displayed, delivered or stored for sale through retail sales agencies or other instrumentalities for consumption by an individual or group of individuals.

(Notification No. 16/98-C.E.(N.T.), dated 2-6-1998 as amended by Notification No. 38/99 C.E., dated 8-6-1999 and No. 9/2002-C.E. (N.T.), dated 1-3-2002).

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