Seeks to further amend the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 10/2016-Central Excise (N.T.)

New Delhi, the 1st March, 2016

G.S.R. 241 (E). – In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, namely:-

1. (1) These rules may be called the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2016.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, –

(i) for rule 5, the following shall be substituted, namely:-

“ 5. Quantity deemed to be produced.- The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column (3) or column (4) or column (5) or column (6) of Table-1, or column (3) or column (4) or column (5) or column (6) of Table-2, as the case may be, per month shall be as is equal to the corresponding entry specified in column (3a) or column (3b) or column (4a) or column (4b) or column (5a) or column (5b) or column (6) of Table-1, or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-2, as the case may be.

Table-1

S.No.

Retail sale price (per pouch)

Capacity of production per packing machine per month for Chewing tobacco including Filter Khaini (number of pouches)

Chewing tobacco (other than Filter Khaini)

Filter Khaini

Up to 300 pouches per minute

301 to 450 pouches per minute

451 pouches per minute and above

Any speed

(1)

(2)

(3)

(4)

(5)

(6)

Without lime tube/lime pouches

With lime /lime pouches

Without lime tube/lime pouches

With lime/lime pouches

Without lime tube/lime pouches

With lime/lime pouches

(3a)

(3b)

(4a)

(4b)

(5a)

(5b)

1

Up to Re. 1.00

6988800

6639360

9984000

9484800

21216000

20155200

4243200

2

Exceeding Re. 1.00 but not exceeding ₹ 1.50

6988800

6639360

9984000

9484800

21216000

20155200

4243200

3

Exceeding ₹ 1.50 but not exceeding ₹ 2.00

6289920

5940480

8985600

8486400

19094400

18033600

4031040

4

Exceeding ₹ 2.00 but not exceeding ₹ 3.00

6289920

5940480

8985600

8486400

19094400

18033600

3829488

5

Exceeding ₹ 3.00 but not exceeding ₹ 4.00

5870592

5521152

8386560

7887360

17821440

16760640

3638014

6

Exceeding ₹ 4.00 but not exceeding ₹ 5.00

5870592

5521152

8386560

7887360

17821440

16760640

3456113

7

Exceeding ₹ 5.00 but not exceeding ₹ 6.00

5870592

5521152

8386560

7887360

17821440

16760640

3283307

8

Exceeding ₹ 6.00 but not exceeding ₹ 7.00

5591040

5241600

7987200

7488000

16972800

15912000

3119142

9

Exceeding ₹ 7.00 but not exceeding ₹ 8.00

5591040

5241600

7987200

7488000

16972800

15912000

2963185

10

Exceeding ₹ 8.00 but not exceeding ₹ 9.00

5591040

5241600

7987200

7488000

16972800

15912000

2815026

11

Exceeding ₹ 9.00 but not exceeding ₹ 10.00

5591040

5241600

7987200

7488000

16972800

15912000

2674274

12

Exceeding ₹ 10.00 but not exceeding ₹ 15.00

5255578

4992799

7507968

7132570

15954432

15156710

2674274

13

Exceeding ₹ 15.00 but not exceeding ₹ 20.00

4940243

4693231

7057490

6704615

14997166

14247308

14

Exceeding ₹ 20.00 but not exceeding ₹ 25.00

4643828

4411637

6634041

6302338

14097336

13392469

15

Exceeding ₹ 25.00 but not exceeding ₹ 30.00

4365199

4146939

6235998

5924198

13251496

12588921

16

Exceeding ₹ 30.00 but not exceeding ₹ 35.00

4103287

3898122

5861838

5568746

12456406

11833586

17

Exceeding ₹ 35.00 but not exceeding ₹ 40.00

3857090

3664235

5510128

5234622

11709022

11123571

18

Exceeding ₹ 40.00 but not exceeding ₹ 45.00

3625664

3444381

5179520

4920544

11006481

10456156

19

Exceeding ₹ 45.00 but not exceeding ₹ 50.00

3408124

3237718

4868749

4625312

10346092

9828787

20

Above ₹ 50.00

3408124

3237718

4868749

4625312

10346092

9828787

Note: – In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be read as ₹ 10.01 and above.

S.No.

Retail sale price (per pouch)

Capacity of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches)

Jarda Scented Tobacco

Filter KhainiUnmanufactured Tobacco

Up to 300 pouches per minute

301 to 450 pouches per minute

451 pouches per minute and above

Any speed

(1)

(2)

(3)

(4)

(5)

(6)

Without lime tube/lime pouches

With lime/lime pouches

(6a)

(6b)

1

Up to Re. 1.00

6988800

9984000

21216000

4992000

4742400

2

Exceeding Re. 1.00 but not exceeding ₹ 1.50

6988800

9984000

21216000

4992000

4742400

3

Exceeding ₹ 1.50 but not exceeding ₹ 2.00

6289920

8985600

19094400

4492800

4243200

4

Exceeding ₹ 2.00 but not exceeding ₹ 3.00

6289920

8985600

19094400

4492800

4243200

5

Exceeding ₹ 3.00 but not exceeding ₹ 4.00

5870592

8386560

17821440

4193280

3943680

6

Exceeding ₹ 4.00 but not exceeding ₹ 5.00

5870592

8386560

17821440

4193280

3943680

7

Exceeding ₹ 5.00 but not exceeding ₹ 6.00

5870592

8386560

17821440

4193280

3943680

8

Exceeding ₹ 6.00 but not exceeding ₹ 7.00

5591040

7987200

16972800

3993600

3744000

9

Exceeding ₹ 7.00 but not exceeding ₹ 8.00

5591040

7987200

16972800

3993600

3744000

10

Exceeding ₹ 8.00 but not exceeding ₹ 9.00

5591040

7987200

16972800

3993600

3744000

11

Exceeding ₹ 9.00 but not exceeding ₹ 10.00

5591040

7987200

16972800

3993600

3744000

12

Exceeding ₹ 10.00 but not exceeding ₹ 15.00

5255578

7507968

15954432

3753984

3566285

13

Exceeding ₹ 15.00 but not exceeding ₹ 20.00

4940243

7057490

14997166

3528745

3352308

14

Exceeding ₹ 20.00 but not exceeding ₹ 25.00

4643828

6634041

14097336

3317020

3151169

15

Exceeding ₹ 25.00 but not exceeding ₹ 30.00

4365199

6235998

13251496

3117999

2962099

16

Exceeding ₹ 30.00 but not exceeding ₹ 35.00

4103287

5861838

12456406

2930919

2784373

17

Exceeding ₹ 35.00 but not exceeding ₹ 40.00

3857090

5510128

11709022

2755064

2617311

18

Exceeding ₹ 40.00 but not exceeding ₹ 45.00

3625664

5179520

11006481

2589760

2460272

19

Exceeding ₹ 45.00 but not exceeding ₹ 50.00

3408124

4868749

10346092

2434375

2312656

20

Above ₹ 50.00

3408124

4868749

10346092

2434375

2312656”.

Explanation.- For the purposes of this rule, if there are multiple track or multiple line packing machines, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month.”;

(ii) in rule 6, in sub-rule (3), after the fifth proviso, the following proviso shall be inserted, namely:-

“Provided also that the annual capacity of production for the period from the 1st day of March, 2016 shall be re-determined by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within three working days of the coming into force of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2016.”;

(iii) in rule 9, after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that monthly duty payable for the month of March, 2016 shall be paid on or before the 15th day of March, 2016.”;

(iv) in FORM – 2, in serial number 4, in item (iv), after the Table and Illustration, for the Table, the following shall be substituted, namely:-

TABLE

S.No.

Duty

Break-up of total duty (as per duty ratios already prescribed)

CENVAT Credit Available

CENVAT Credit utilised for payment of duty

Cash payment of duty

1

2

3

4

5

6

1

The duty leviable under the Central Excise Act, 1944 (1 of 1944)

83500

10000

10000

73500

2

The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005)

6190

1000

1000

5190

3

National Calamity Contingent Duty leviable under section 5 of the Finance Act, 2001 (4 of 2001)

10310

1500

1500

8810

4

Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004)

0.0

0.0

0.0

0.0

5

Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007)

0.0

0.0

0.0

0.0

Total Duty

100000

12500

12500

87500.”.

 

[F No.334/8/2016-TRU]

(Mohit Tewari)

Under Secretary to the Government of India

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 27th February, 2010 vide notification No.11/2010-Central Excise (N.T.), dated the 27th February, 2010, vide number G.S.R.127 (E), dated the 27th February, 2010 and were last amended vide notification No.13/2015-Central Excise (N.T.), dated the 30th April, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 347 (E), dated the 30th April, 2015.

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