Notification No. 27/97-C.E
dated 7-5-1997
Effective rate of duty for pan masala- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in the Annexure below and falling within sub-heading No. 2106.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the said Schedule as is in excess of the amount of duty calculated on the value equivalent to fifty per cent of the maximum retail price declared on the package in which such goods are sold in retail.
2. This notification shall not be applicable to goods containing not more than 15% betel nut by weight and not containing tabacco in any proportion.
ANNEXURE
Description of goods Amount
Pan masala, in retail packages –
(1) containing not exceeding two grams per pack and maximum retail price does not exceed Rs. 1.25 per pack; or
(2) containing more than 2 grams but not exceeding 4 grams per pack and maximum retail price does not exceed
Rs.2.00 per pack.
Explanation.- For the purpose of this notification, the expression “maximum retail price” shall have the meaning as assigned to it in clause (r) of rule 2 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977.
Notification No. 27/97-C.E., dated 7-5-1997 as amended by Notification No. 28/99-C.E., dated 8-6-1999 and No. 11/2002-C.E., dated 1-3-2002.
