Minimum Excise on Cigars

· 0.5% Excise Notified for Goods under Tariff Items 240411 00 and 2404 19 00 w.e.f. 1 Jan 2022

[Notification No. 10/2021-Central Excise dated 29 December 2021]

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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 03/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 486(E), dated the 6th July, 2019, namely:-

In the said notification, in the Table, after serial number 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -

(1)	(2)	(3)	(4)
“27.	2404 11 00	All goods	0.5%
28.	2404 19 00	All goods	0.5%”;

2. This notification shall come into force from the 1st day of January, 2022.

[F. No. 190354/286/2021-TRU]