Notification No.26/2001-CE, dated 11th May, 2001

Seeks to exempt specified goods from National Calamity Contingent duty

Supersession of the Ntf. No. 5/2001-CE, dated 1/3/2001
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 136 of the Finance Act, 2001 ( 14 of 2001) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue),No. 5/2001-CE, dated the 1 st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R. 130(E) dated the 1 st March, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling under heading No or sub-heading No of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table from the whole of the National Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act:-
TABLE

S. No.	Heading No. or sub-heading No.	Description of goods
(1)	(2)	(3)
1.	[OMITTED- 2106 [OLD-21.06 ]]	[OMITTED- All goods containing not more than fifteen per cent. betel nut by weight and not containing tobacco in any proportion : (Bold words has been substituted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002) Provided that - Provided that - (a) no other goods falling under heading No. 21.06 are manufactured in the same factory; and (b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06.]
(Columns (2) & (3) at Sl. No. 1 has been omitted vide NTF. NO. 28/2006-CE, DT. 25/04/2006)
2.	24031031 [OLD-24.04 ]	Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in Note 1 of Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories up to a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year
3.	240399 [OLD-2404.41 ]	Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of duty of excise vide notification No. 8/2003-Central Excise, dated the 1st March, 2003
(Sl. No. 3, column (3) bold words has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003) (Sl.No.3 has been amended vide Central Excise Notification No. 24/2002 dt. 28-3-2002)
4.	24031010 [OLD-2404.99 ]	Tobacco used for smoking through “hookah” or ‘chilam’, commonly known as “hookah” tobacco or ‘gudaku’ ”.
(Column (2) at Sl.No. 1 to 4 has been substituted vide NTF. NO. 20/2006-CE, DT. 01/03/2006) (S.No.3 has been substituted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002)
[OLD 3.	2404.99	Tobacco used for smoking through "hookah" or "chilam", commonly known as "hookah" tobacco or "gudaku".]

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