Appendix VI ADDITIONAL DUTY OF EXCISE (PAN MASALA AND CERTAIN TOBACCO PRODUCTS).
Clause 85 of the Finance Bill 2005: (1) In the case of goods specified in the Seventh Schedule, being goods produced or manufactured in India, there shall be levied and collected for the purposes of the Union, by surcharge, an additional duty of excise, at the rates specified in the said Schedule.
(2) The additional duty of excise referred to in sub-section (1) shall be in addition to any other duty of excise chargeable on such goods under the Central Excise Act or any other law for the time being in force.
(3) The provisions of the Central Excise Act and the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the additional duty of excise leviable under this section in respect of goods specified in the Seventh Schedule as they apply in relation to the levy and collection of the duty of excise on such goods under the Central Excise Act or, as the case may be, the rules made thereunder.
THE SEVENTH SCHEDULE of the Finance Bill, 2005 (See section 85) NOTES1. In this Schedule, "heading", "sub-heading", "tariff item" and "Chapter" mean respectively a heading, sub-heading, tariff item and Chapter in the First Schedule to the Central Excise Tariff Act.
2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule.
| Tariff item | Description of goods | Unit | Rate of duty |
| (1) | (2) | (3) | (4) |
| 2106 90 20 | Pan masala | kg. | 10% |
| 2401 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE | ||
| 2401 10 | Tobacco, not stemmed or stripped: | ||
| 2401 10 10 | Flue cured Virginia tobacco | kg. | 10% |
| 2401 10 20 | Sun cured country (natu) tobacco | kg. | 10% |
| 2401 10 30 | Sun cured Virginia tobacco | kg. | 10% |
| 2401 10 40 | Burley tobacco | kg. | 10% |
| 2401 10 50 | Tobacco for manufacture of biris, not stemmed | kg. | 10% |
| 2401 10 60 | Tobacco for manufacture of chewing tobacco | kg. | 10% |
| 2401 10 70 | Tobacco for manufacture of cigar and cheroot | kg. | 10% |
| 2401 10 80 | Tobacco for manufacture of hookah tobacco | kg. | 10% |
| 2401 10 90 | Other | kg. | 10% |
| Tobacco partly or wholly stemmed or stripped: | |||
| 2401 20 10 | Flue cured Virginia tobacco | kg. | 10% |
| 2401 20 20 | Sun cured country (natu) tobacco | kg. | 10% |
| 2401 20 30 | Sun cured Virginia tobacco | kg. | 10% |
| 2401 20 40 | Burley tobacco | kg. | 10% |
| 2401 20 50 | Tobacco for manufacture of biris, not stemmed | kg. | 10% |
| 2401 20 60 | Tobacco for manufacture of chewing tobacco | kg. | 10% |
| 2401 20 70 | Tobacco for manufacture of cigar and cheroot | kg. | 10% |
| 2401 20 80 | Tobacco for manufacture of hookah tobacco | kg. | 10% |
| 2401 20 90 | Other | kg. | 10% |
| 2401 30 00 | Tobacco refuse | kg. | 10% |
| 2402 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES | ||
| 2402 10 | Cigars, cheroots and cigarillos, containing tobacco: | ||
| 2402 10 10 | Cigars and cheroots | Tu | 10% |
| 2402 10 20 | Cigarillos | Tu | 10% |
| 2402 20 | Cigarettes containing tobacco: | ||
| 2402 20 10 | Other than filter cigarettes, of length not exceeding 60 millimetres | Tu | Rs.15 per thousand |
| 2402 20 20 | Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres | Tu | Rs.45 per thousand |
| 2402 20 30 | 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 70 millimetres | Tu | Rs.70 per thousand |
| 2402 20 40 | -- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres | Tu | Rs. 110per thousand |
| 2402 20 50 | -- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres | Tu | Rs. 145 per thousand |
| 2402 20 90 | Other | Tu | Rs. 180 per |
| thousand | |||
| 2402 90 | Other: | ||
| 2403 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO, TOBACCO EXTRACTS AND ESSENCES | ||
| 2403 10 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | ||
| 2403 10 10 | Hookah or gudaku tobacco bearing a brand name | kg. | 10% |
| 2403 10 20 | Smoking mixtures for pipes and cigarettes | kg. | 10% |
| 2403 10 90 | Other | kg. | 10% |
| Other: | |||
| 2403 91 00 | "Homogenised" or "reconstituted" tobacco | kg. | 10% |
| 2403 99 | Other: | ||
| 2403 99 10 | Chewing tobacco | kg. | 10% |
| 2403 99 20 | Preparations containing chewing tobacco | kg. | 10% |
| 2403 99 30 | Jarda scented tobacco | kg. | 10% |
| 2403 99 40 | Snuff | kg. | 10% |
| 2403 99 50 | Preparations containing snuff | kg. | 10% |
| 2403 99 60 | Tobacco extracts and essence | kg. | 10% |
| 2403 99 70 | Cut tobacco | kg. | Rs. 5 per kg. |
| 2403 99 90 | Other | kg. | 10% |
Exemption to goods from Additional duty of excise leviable under sub-clause (1) of clause 85 of Finance Bill, 2005.
In exercise of the powers conferred by sub-section (1) of section 5 A of the Central Excise Act, 1944 (1 of 1944) read with sub-clause (3) of clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below, falling within heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) and specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable under sub-clause (1) of clause 85 of the said Finance Bill, 2005, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
Table| S.No. | Heading or sub-heading or tariff item | Description of goods | Rate of additional duty of excise |
| (1) | (2) | (3) | (4) |
| 1. | 2106 90 20 | Pan masala (not containing tobacco) | 5.5% |
| 2. | 2401 | Un-manufactured tobacco and tobacco refuse, bearing a brand name | 4.2% |
| 3. | 2401 | Un-manufactured tobacco and tobacco refuse, not bearing brand nan | le Nil |
| 4. | 2402 10 10 | Cigars and cheroots of tobacco | 1.6% |
| 5. | 2402 10 20 | Cigarillos of tobacco | 1.6% |
| 6. | 2402 90 90 | Other | 1.6%' |
| 7. | 2403 10 10 | Hookah or gudaku tobacco, bearing a brand name | 6.0% |
| 8. | 2403 10 10 | Hookah or gudaku tobacco, not bearing a brand name | Nil |
| 9. | 2403 10 90 | Other smoking tobacco, bearing a brand name | 6.0% |
| 10. | 2403 10 90 | Other smoking tobacco, not bearing a brand name | Nil |
| 11. | 2403 91 00 | "Homogenised" or "reconstituted" tobacco, bearing a brand name | 6.0% |
| 12. | 2403 91 00 | "Homogenised" or "reconstituted" tobacco, not bearing a brand nan | le Nil |
| 13. | 2403 99 10 | Chewing tobacco | 6.0% |
| 14. | 2403 99 20 | Preparations containing chewing tobacco | 6.0% |
| 15. | 2403 99 30 | Jarda Scented tobacco | 6.0% |
| 16. | 2403 99 40 | Snuff | 6.0% |
| 17. | 2403 99 50 | Preparations containing snuff | 6.0% |
| 18. | 2403 99 60 | Tobacco extracts and essence, bearing a brand name | 6.0% |
| 19. | 2403 99 60 | Tobacco extracts and essence, not bearing a brand name | Nil |
| 20. | 2403 99 90 | Pan masala containing tobacco 'gutkha' | 6.0% |
| 21. | 2403 99 90 | All goods, bearing a brand name | 6.0% |
| 22. | 2403 99 90 | All goods, not bearing a brand name (other than pan masala containing tobacco) | Nil |
Explanation.- For the purposes of this notification, 'brand name or trade name' means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
[Notfn. No. 6/05-CE., dt. 1.3.2005]