Notification No. 18/2010-Central Excise (N.T.)
New Delhi, the 13th April, 2010
G.S.R. (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 Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, namely :-
1. (i) These rules shall be called the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) (Amendment)Rules, 2010.
(ii) They shall come into force on the 13th day of April 2010.
2. In the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, –
(i) in clause (c) of rule 2, for the words and figures “dated the 27th February, 2010” the following shall be substituted, namely;-
“ dated the 27th February, 2010 and jarda scented tobacco notified under sub-section 3A of the Act by notification of the Government of India in the Ministry of Finance(Department of Revenue) no.17/2010-central Excise (N.T) dated the 13th April,2010”
(ii) in rule 3, for the words and figures “dated the 27th February, 2010” the following shall be substituted, namely;-
“ dated the 27th February, 2010 and jarda scented tobacco notified under sub-section 3A of the Act ny notification of the Government of India in the Ministry of Finance(department of Revenue) no.17/2010-central Excise (N.T) dated the 13th April,2010”
(iii) In rule 5,-
(a) for the words, brackets and figures “column (3) and (4)”, the words, brackets and figures “column (3), column (4) or column (5)” shall be substituted; and
(b) for the table, the following shall be substituted, namely:-
“Table
| Sl. No. | Retail sale price (per pouch) | Capacity of production per packing machine per month for chewing tobacco (including Filter Khaini) , unmanufactured tobacco and jarda scented tobacco (number of pouches)
|
||
| Without lime tube/
lime pouch |
With lime tube/
lime pouch |
Filter
Khaini |
||
| (1) | (2) | (3) | (4) | (5) |
| 1 | Upto Re. 1.00 | 2246400 | 2146560 | 1497600 |
| 2 | From Re 1 to Rs. 1.50 | 2246400 | 2146560 | 1497600 |
| 3 | From Rs. 1.51 to Rs. 2.00 | 2021760 | 1921920 | 1422720 |
| 4 | From Rs. 2.01 to Rs. 3.00 | 2021760 | 1921920 | 1347840 |
| 5 | From Rs. 3.01 to Rs. 4.00 | 1896960 | 1772160 | 1272960 |
| 6 | From Rs. 4.01 to Rs. 5.00 | 1896960 | 1772160 | 1198080 |
| 7 | From Rs. 5.01 to Rs. 6.00 | 1896960 | 1772160 | 1148160 |
| 8 | From Rs. 6.01 to Rs. 7.00 | 1797120 | 1697280 | 1098240 |
| 9 | From Rs. 7.01 to Rs. 8.00 | 1797120 | 1697280 | 1048320 |
| 10 | From Rs. 8.01 to Rs. 9.00 | 1797120 | 1697280 | 998400 |
| 11 | From Rs. 9.01 to Rs. 10.00 | 1797120 | 1697280 | 948480 |
| 12 | From Rs. 10.01 to Rs. 15.00 | 1697280 | 1597440 | 948480 |
| 13 | From Rs. 15.01 to Rs. 20.00 | 1597440 | 1522560 | – |
| 14 | From Rs. 20.01 to Rs. 25.00 | 1497600 | 1422720 | – |
| 15 | From Rs. 25.01 to Rs. 30.00 | 1422720 | 1347840 | – |
| 16 | From Rs. 30.01 to Rs. 35.00 | 1322880 | 1248000 | – |
| 17 | From Rs. 35.01 to Rs. 40.00 | 1248000 | 1173120 | – |
| 18 | From Rs. 40.01 to Rs. 45.00 | 1173120 | 1123200 | – |
| 19 | From Rs. 45.01 to Rs. 50.00 | 1123200 | 1073280 | – |
| 20 | Rs.50.01 and above | 1797120 | 1697280 | – |
Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 of the table shall be read as “ Rs. 10.01 and above”.
(iv) in sub-rule (5) of rule 6, the following proviso shall be inserted, namely:-
“Provided that in case it is not feasible to remove such packing machine out of the factory premises, it shall be uninstalled and sealed by the Superintendent of Central Excise in such a manner that it cannot be operated”;
(v) in rule 8, for the first proviso, the following shall be substituted, namely:-
“Provided that where a manufacturer uses an operating machine to produce pouches of different retail sale prices during a month, he shall be liable to pay the duty applicable to the pouch bearing the highest retail sale price for the whole month”
(vi) in rule 13, in sub-rule (1), the following proviso shall be inserted namely,-
“Provided that in case it is not feasible to remove such packing machine out of the factory premises, it shall be uninstalled and sealed by the Superintendent of Central Excise in such a manner that it cannot be operated”.
[F. No. 334/1/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note: The principal rules were notified vide notification no. 11/2010-Central Excise (N.T) dated the 27th February 2010, published in the Gazette of India, Extraordinary, vide number G.S.R. 127 (E), dated the 27th February 2010 .
