TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 9/2016-Central Excise (N.T.)

New Delhi, the 1st March, 2016

G.S.R.240 (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 Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008, namely :-

1.  (1) These rules may be called the Pan Masala 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 Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008, in FORM – 2, in serial number 4, for item (iv), the following shall be substituted, namely:-

“(iv) Break-up of duty payment for apportionment between various duties is as per details below:-

Sl. No.DutyDuty ratio for pan masalaDuty paid (in rupees)Duty ratio for pan masala containing tobaccoDuty paid (in rupees)
(1)(2)(3)(4)(5)(6)
1The duty leviable under the Central Excise Act, 1944 (1 of 1944)0.39580.8350
2The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005)0.12500.0619
3National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)0.47920.1031
4Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004)0.00.0
5Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007)0.00.0.”.

[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 1st July, 2008 by notification No.30/2008-Central Excise (N.T.), dated the 1st July, 2008, vide number G.S.R. 491 (E), dated the 1st July, 2008 and last amended by notification No. 5/2015-Central Excise (N.T.), dated the 1st March, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 150 (E), dated the 1st March, 2015.

 

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