Seeks to increase the basic excise duty on specified goods in chapter 24 under section 5A of the Central Excise Act 1944 vide Notification No. 03/2019-Central Excise Dated 6th July, 2019.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 03/2019-Central Excise
New Delhi, the 6th July, 2019
G.S.R. 486(E)– In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling within the chapter, heading or sub-heading or tariff item of the Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the said Schedule to the Excise Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:
Table
| Sl. No. | Chapter or heading or sub- heading or tariff item |
Description of goods | Rate |
| (1) | (2) | (3) | (4) |
| 1. | 2401 | All Goods | Nil |
| 2. | 240210 | All Goods | Nil |
| 3. | 2402 20 10 | Other than filter cigarettes, of length not exceeding 65 millimetres | Rs 5 per thousand |
| 4. | 2402 20 20 | Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres | Rs. 5 per thousand |
| 5. | 2402 20 30 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres | Rs. 5 per thousand |
| 6. | 2402 20 40 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres | Rs. 5 per thousand |
| 7. | 2402 20 50 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres | Rs. 5 per thousand |
| 8. | 2402 20 90 | Other | Rs. 10 per thousand |
| 9. | 2402 90 10 | Cigarettes of tobacco substitutes | Rs. 5 per thousand |
| 10. | 2402 90 20 | Cigarillos of tobacco substitutes | Nil |
| 11. | 2402 90 90 | Other | Nil |
| 12. | 2403 11 10 | Hukkah or gudaku tobacco | 0.5% |
| 13. | 2403 11 90 | Other | Nil |
| 14. | 2403 19 10 | Smoking mixtures for pipes and cigarettes | 1% |
| 15. | 2403 19 21 | Other than paper rolled biris, manufactured without the aid of machine | 5 paisa per thousand |
| 16. | 2403 19 29 | Other | 10 paisa per thousand |
| 17. | 2403 19 90 | Other | 0.5% |
| 18. | 2403 91 00 | “Homogenised” or “reconstituted” tobacco | 0.5% |
| 19. | 2403 99 10 | Chewing tobacco | 0.5% |
| 20. | 2403 99 20 | Preparations containing chewing tobacco | 0.5% |
| 21. | 2403 99 30 | Jarda scented tobacco | 0.5% |
| 22. | 2403 99 40 | Snuff | 0.5% |
| 23. | 2403 99 50 | Preparations containing snuff | 0.5% |
| 24. | 2403 99 60 | Tobacco extracts and essence | 0.5% |
| 25. | 2403 99 70 | Cut-tobacco | Nil |
| 26. | 2403 99 90 | Other | 0.5% |
[F. No. 334/3/2019-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
