NOTIFICATION               New Delhi, dated the 1st March, 1997
No.5/97-CENTRAL EXCISE(N.T)10 Phalguna ,1918 (Saka)

G.S.R.         (E).- In exercise of the powers conferred by sub-
section (2) of section 3 of the Central Excise  Act, 1944 (1 of
1944),  the Central Government, hereby fixes tariff  values  in
respect  of the goods specified in the column (1) of the  Table
hereto annexed and falling under sub-heading No.2106.00 of  the
Schedule  to the Central Excise Tariff Act, 1985 (5  of  1986),
equivalent  to  the  amount as specified in  the  corresponding
entry in column (2) of the said Table.
                               
                             TABLE
-------------------------------------------------------------
    Description of goods                   Amount
                              
            (1)                               (2)
-------------------------------------------------------------
Pan masala, in retail
packages  -

 (i)    containing not         Re. 0.80   per unit pack
exceeding  2 grams per pack        

 (ii)   containing more than   Rs. 1.70  per unit pack
 2 grams but not exceeding
 4 grams per pack

 (iii)   containing more       Rs. 5.00  per unit  pack
than 4 grams but not exceeding
 10 grams per pack

 (iv)   containing more than   Rs. 5.00  plus Rs.
10 grams                      3.00 per additional 10
                              grams or part thereof,
                              per unit pack
                              

Explanation  -  For the purposes of this notification,  "retail
package"  means  a  package  containing  pan  masala  which  is
produced, distributed, displayed, delivered or stored for  sale
through  retail  sales agencies or other instrumentalities  for
consumption by an individual or a group of individuals.
   
                                                (NAVNEET GOEL)
                     UNDER SECRETARY TO THE GOVERNMENT OF INDIA