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Notification New Delhi, the 1st March 2006.
No.3/2006-Central Excise (N.T.) 10 Phalguna, 1927 (Saka)

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 3 of the
Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of
India in the Ministry of Finance (Department of Revenue) No.16/98-Central Excise (N.T.), dated
the 2
nd
June, 1998, published in the Gazette of India, Extraordinary, vide number G.S.R.312(E),
dated the 2
nd
June, 1998, the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby fixes tariff value in respect of the excisable goods, specified in
column (1) of the Table below, and falling under tariff item 2106 90 20 or heading 2403 of the
First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), equivalent to the amount
specified in the corresponding entry in column (2) of the Table aforesaid:-

TABLE
Description of excisable goods Amount
(1) (2)
Pan masala, in retail packages,-
(1) If retail sale price is not printed on retail pack,-

(i) containing not exceeding two grams per pack Re.1.50 per unit pack
(ii) containing more than 2 grams but not exceeding 4 grams per
pack
Rs.3.00 per unit pack
(iii) containing more than 4 grams but not exceeding 10 grams
per pack
Rs.3.00 +Rs.1.25 per gram
or part thereof exceeding
4 grams
(2) If retail sale price is printed on the retail pack 50% of the printed retail
sale price

Explanation 1.- For the purposes of this notification “retail sale price” means the maximum price
at which the excisable goods in packaged form may be sold to the ultimate consumer and includes
all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all
charges towards advertisement, delivery, packing, forwarding and the like and the price is the
sole consideration for such sale.

Explanation 2. 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 a group of
individuals.

[F.No.334/3/2006-TRU]


(Ajay)
Under Secretary to Government of India
notifications no 03 2006 ce n t | iKargos