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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 29
th
April, 2010
NOTIFICATION No. 21 /2010-Central Excise
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),
the Central Government, on 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. 3/2006-
Central Excise, dated the 1
st
March, 2006, published in the Gazette of India, Extraordinary, vide number G.S.R. 93(E), dated
the 1
st
March, 2006, namely:-
In the said notification, in the Table,-
(i) for S. No. 27 and the entries relating thereto, the following S.No. and the entries shall be substituted, namely :-
(1)(2) (3)(4)(5)
' 272106 90 30All goodsNil--';
(ii) S.No. 27A and the entries relating thereto shall be omitted;
(iii) after S.No 32 A and the entries relating thereto, the following S. No. and the entries shall be
inserted, namely:-
(1)(2) (3) (4)(5)
'32B
2402
10
10
Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding Rs. 3.
Explanation 1: For the purposes of this exemption, " hand-rolled cheroot " means a tobacco product
manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid
of power or machine, with both ends cut flat.
Explanation 2- For the purpose of this entry, " Retail sale price" shall have the same meaning as given in
Explanation 1 to S.No. 18A.
10%-'.
[F.No.B-1/22/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal notification published in the Gazette of India, Extraordinary, vide number G.S.R.93(E), dated the 1
st
March, 2006, was last amended by notification No. 9/2010-Central Excise, dated the 27
th
February, 2010, published vide
number G.S.R.111(E), dated the 27
th
February, 2010.
notifications no 21 2010 ce | iKargos