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New Delhi, dated 19th March, 2012

Notification No. 20/2012 – Central Excise (N.T.)

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 the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty ) Rules, 2010,  namely:-

1. (1) These rules may be called the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2012.

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

2. In the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010,

 (i) in rule 5, 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 pouches

Filter Khaini

(1)

(2)

(3)

(4)

(5)

1.

Up to Re.1.00

33,69,600

32,19,840

22,46,400

2.

Exceeding Re. 1.00 but not exceeding  Rs. 1.50

33,69,600

32,19,840

22,46,400

3.

Exceeding Rs. 1.50 but not exceeding  Rs. 2.00

30,32,640

28,82,880

21,46,560

4.

Exceeding Rs.2.00 but not exceeding  Rs.3.00

30,32,640

28,82,880

20,21,760

5.

Exceeding Rs.3.00 but not exceeding  Rs.4.00

28,45,440

26,58,240

19,21,920

6.

Exceeding Rs.4.00 but not exceeding  Rs.5.00

28,45,440

26,58,240

17,97,120

7.

Exceeding Rs.5.00 but not exceeding  Rs.6.00

28,45,440

26,58,240

17,22,240

8.

Exceeding Rs.6.00 but not exceeding  Rs.7.00

26,95,680

25,45,920

16,47,360

9

Exceeding Rs.7.00 but not exceeding  Rs.8.00

26,95,680

25,45,920

15,72,480

10

Exceeding Rs.8.00 but not exceeding  Rs.9.00

26,95,680

25,45,920

14,97,600

11

Exceeding Rs.9.00 but not exceeding  Rs.10.00

26,95,680

25,45,920

14,22,720

12

Exceeding Rs. 10.00 but not exceeding  Rs.15.00

25,45,92,0

23,96,160

14,22,720

13

Exceeding Rs. 15.00 but not exceeding  Rs.20.00

23,96,160

22,83,840

14

Exceeding Rs.20.00 but not exceeding  Rs.25.00

22,46,400

21,34,080

15

Exceeding Rs. 25.00 but not exceeding  Rs.30.00

21,34,080

20,21,760

16

Exceeding Rs.30.00 but not exceeding  Rs.35.00

19,84,320

18,72,000

17

Exceeding Rs.35.00 but not exceeding  Rs.40.00

18,72,000

17,59,680

18

Exceeding Rs. 40.00 but not exceeding  Rs.45.00

17,59,680

16,84,800

19

Exceeding Rs.45.00 but not exceeding  Rs.50.00

16,84,800

16,09,920

20

Above  Rs.50.00

16,84,800

16,09,920

-”

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

“Provided also that annual capacity of production for the period from the 17th day of March, 2012 to the 31st day of March, 2012 shall be calculated on pro-rata basis for the total number of days in the month of March, 2012 and the number of days remaining in the month starting from and including 17th day of March, 2012.” 

[F.No. 334/1/2012-TRU]

(Raj Kumar Digvijay)

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, [ G.S.R.127 (E), dated the 27th February, 2010] and were last amended vide notification number 10/2012-CE (NT), dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1), vide  number G.S.R 174(E)  dated 17th  March, 2012.

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