Seeks to further amend Notification No. 6/2005-Central Excise dated 1.3.2005 so as to carry out Budgetary changes.
Effective rate of additional duty of excise levied under the Seventh Schedule to the Finance Act, 2005 on pan masala and unmanufactured tobacco, is being increased from 6% to 9% and 4.2% to 8.3% respectively. Notification No. 6/2005-Central Excise, dated the 1st March, 2005 as amended by notification No.3/2017- Central Excise dated 02.02.2017 [S.Nos.1 and 2] refers. There is no change in the Basic Excise Duty leviable under the First Schedule to the Central Excise Tariff Act, 1985 and the NCCD leviable under Seventh Schedule to the Finance Act, 2001.

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 3/2017-Central Excise

New Delhi, the 2nd February, 2017

G.S.R. (E).- 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 85 of Finance Act, 2005 (18 of 2005), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 6/2005-Central Excise, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, vide number G.S.R. 126 (E), dated the 1st March, 2005, namely :-

In the said notification, in the Table,-

(i) against S. No. 1, for the entry in column (4), the entry “9 %” shall be substituted;

(ii) against S. No. 2, for the entry in column (4), the entry “8.3 %” shall be substituted;

(iii) S. Nos. 13, 15 and 20 and the entries relating thereto shall be omitted;

(iv) against S. No. 21, in column (3), after the words “a brand name” the brackets and words “(other than pan masala containing tobacco ‘gutkha’)” shall be inserted.

[F.No. 334 / 7 /2017 –TRU]

(Mohit Tewari)

Under Secretary to the Government of India

Note: – The principal notification No. 6/2005-Central Excise, dated the 1st March, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 126 (E), dated the 1st March, 2005 and last amended vide notification No. 18/2016 Central Excise, dated the 1st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235 (E), dated the 1st March, 2016.

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