Notification  No. 18/2010 – Central Excise

New Delhi the 27th February 2010

G.S.R. (E).- In exercise of the powers conferred by subsection (1) of section 5Aof the Central Excise Act 1944 (1 of 1944) the Central Government on 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 within the Chapter heading or sub-heading or tariff item of the First schedule to the Central Excise Tariff Act 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act) as are given in the corresponding entry in column (2) of the said table from so much of the duty of excise specified thereon under the First schedule to the Central Excise Tariff Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the Table aforesaid.

Table

S.No. Chapter      or

heading       or
sub-heading or tariff item

of the     First
Schedule

Description of excisable goods Rate of duty
(1) (2) (3) (4)
1. 2402 20 Other than filter cigarettes of length not exceeding 60 millimetres Rs      509    per
thousand
2. 2402 20 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 60 millimetres Rs.     509   per
thousand

[F.No. 334/1/2010-TRU]

Under Secretary to the Government of India

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