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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. 23 /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),
read with sub-section(3) of section 85 of Finance Act, 2005 (18 of 2005), 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. 6/2005-Central Excise, dated the 1
st
March, 2005, published
in the Gazette of India, Extraordinary, vide number G.S.R. 126(E), dated the 1
st
March, 2005, namely:-
In the said notification, in the Table, after S.No. 4 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely:-
(1)(2) (3) (4)
'4A
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.
1.6%'.
[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.126(E), dated the 1
st
March, 2005, and last amended by notification No. 8/2010-Central Excise, dated the 27
th
February, 2010 was published vide
number G.S.R.110 (E), dated the 27
th
February, 2010.
notifications no 23 2010 ce | iKargos