Specifies
Jarda scented Tobacco for levy and collection of excise duty
[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 13th April, 2010
Notification
No. 17/2010 Central Excise (N.T.)
G.S.R. (E).-
In exercise of the powers conferred by sub-section (1) of section 3A of the Central
Excise Act, 1944 (1 of 1944), the Central Government hereby specifies,-
(i)
Jarda scented Tobacco falling under Tariff item 2403 99 30 of the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986),
manufactured with the aid of packing machine and packed in
pouches as notified goods, on which there shall be levied and collected duty of
excise in accordance with the provisions of the said section 3A.
2. This
notification shall come into force on the 13th April, 2010.
Explanation. -
For the purposes of this notification, -
(a)
packing machine includes all types of Form, Fill and Seal (FFS) machines
and Profile Pouch Making Machine, by whatever names called, whether vertical or
horizontal, with or without collar, single-track or multi-track and any other type
of packing machine used for packing of pouches of notified goods; and
(b)
brand name means a brand 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
a person using such name or mark with or without any indication of the identity
of that person.
[F. No.
334/1/2010-TRU]
(Prashant
Kumar)
Under
Secretary to the Government of India
CAclubindia
