Jarda Scented Tobacco included in Compounded Levy Scheme
THE Central Government has notified Jarda scented Tobacco falling under Chapter 2403 99 30, manufactured with the aid of packing machines and packed in pouches as notified goods for the purpose of levy and collection of excise duty in terms of Section 3A of Central Excise Act. This product will be subject to the provisions of Section 3A and the relevant notifications issued there under from April 13, 2010.
For bringing Jarda scented tobacco into Section 3A net why did the Government choose to issue a separate notification? Instead they could have amended Notification dated February 27, 2010 for this purpose.
Notification No. , Dated: April 13, 2010