Central excise department issued a notification no. 13/2015 on agarbatti as in Union budget 2015 Finance Minister Mr. Arun Jaitley changed the excise rate on agarbatti. Full notification is as under.
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 further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/96-Central Excise, dated the 23rd July, 1996 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 308(E), dated the 23rd July, 1996, namely:-
In the said notification, in the TABLE, after serial number 8 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
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“8A
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3307 41 00
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Agarbatti”.
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