The speed range for ‘jarda scented tobacco’has been divided into two ranges (as in case of chewing tobacco),

a. first upto 300 pouches per minute; and

b. second from 301 onwards,

and the deemed capacity and duty payable have been notified accordingly. Notification No.11/2010-Central Excise (N.T.), dated 27.02.2010 [The Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity  Determination and Collection of Duty) Rules, 2010] as amended by notification No.13/2015-Central Excise (N.T.), dated 30.04.2015 [for deemed capacity of production] and notification No.16/2010-Central Excise, dated the 27.02.2010 as amended by notification No.25/2015-Central Excise, dated the 30.04.2015 [for duty payable per machine per month] refer.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI

Notification No. 25/2015-Central Excise  Dated: April 30, 2015

In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 16/2010-Central Excise, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide number G.S.R. 118 (E), dated the 27th  February, 2010, namely :-

In the said notification, in the first paragraph,-

(i) for the portion beginning with the words “having maximum speed” and ending with the words, brackets, figures and letter “or column (4b) of Table-2”, the words, brackets, figures and letters “having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column  (3)  or  column  (4)  or column (5) of  Table-2,  as  the  case  may  be,  at  which  they  can  be operated  for  packing  of  specified  goods  which  are  packed  in  pouches  of  retail  sale prices  as  specified  in  column  (2)  of Table-1  or  Table-2,  as  the  case  may  be,  the rates  of  duty  specified  in  the  corresponding  entry  in  column  (3a)  or  column  (3b)  or column  (4a)  or  column  (4b)  or  column  (5)  of  the said Table-1  or  column  (3)  or column (4) or column (5a) or column (5b) of the said Table-2”, shall be substituted;

(ii) for Table-2 and the Illustration thereto, the following shall be substituted, namely :-

“TABLE-2

S.
No.

Retail sale price (per pouch)

Rate of Duty per packing machine per month (rupees in lakh)

Jarda Scented Tobacco

Unmanufactured Tobacco

Upto 300 pouches per minute

301 pouches per minute and above

Any speed

(1)

(2)

(3)

(4)

(5)

       

Without lime tube/lime pouches

With lime tube/lime pouches

(5a)

(5b)

1

Up to Re.1.00

27.05

82.11

13.30

12.63

2

Exceeding Re.1.00 but not exceeding Rs.1.50

40.57

123.16

19.95

18.95

3

Exceeding Rs.1.50 but not exceeding Rs.2.00

48.68

147.79

23.94

22.61

4

Exceeding Rs.2.00 but not exceeding Rs.3.00

73.03

221.69

35.91

33.91

5

Exceeding Rs.3.00 but not exceeding Rs.4.00

90.88

275.88

44.68

42.02

6

Exceeding Rs.4.00 but not exceeding Rs.5.00

113.60

344.84

55.85

52.53

7

Exceeding Rs.5.00 but not exceeding Rs.6.00

136.32

413.81

67.03

63.04

8

Exceeding Rs.6.00 but not exceeding Rs.7.00

216.37

656.85

106.39

99.74

9

Exceeding Rs.7.00 but not exceeding Rs.8.00

216.37

656.85

106.39

99.74

10

Exceeding Rs.8.00 but not exceeding Rs.9.00

216.37

656.85

106.39

99.74

11

Exceeding Rs.9.00 but not exceeding Rs.10.00

216.37

656.85

106.39

99.74

12

Exceeding Rs.10.00 but not exceeding Rs.15.00

305.09

926.15

150.01

142.51

13

Exceeding Rs.15.00 but not exceeding Rs.20.00

382.37

1160.78

188.01

178.61

14

Exceeding Rs.20.00 but not exceeding Rs.25.00

449.29

1363.92

220.91

209.87

15

Exceeding Rs.25.00 but not exceeding Rs.30.00

506.80

1538.50

249.19

236.73

16

Exceeding Rs.30.00 but not exceeding Rs.35.00

555.79

1687.22

273.28

259.61

17

Exceeding Rs.35.00 but not exceeding Rs.40.00

597.08

1812.56

293.58

278.90

18

Exceeding Rs.40.00 but not exceeding Rs.45.00

631.41

1916.78

310.46

294.94

19

Exceeding Rs.45.00 but not exceeding Rs.50.00

659.47

2001.97

324.26

308.05

20

Above Rs.50.00

659.47+13.19 x (P-50)

2001.97+40.04 x (P-50)

324.26+6.49
x (P-50)

308.05+6.16
x (P-50)

where ‘P’ above represents retail sale price of the pouch for which rate of duty is to be determined.”;

Illustration: – The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs. 55.00 (i.e. ‘P’) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing jarda scented tobacco pouch of the said retail sale price, of 250 pouches per minute, shall be =Rs. 659.47+13.19 x (55-50) lakh = Rs. 725.42 lakh.”.

[F.No. 334/5/2015 –TRU]

(Pramod Kumar)
Under Secretary to the Government of India

Note: The principal notification No. 16/2010-Central Excise, dated the 27th February, 2010 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27th February, 2010 and was last amended vide notification No.5/2015-Central Excise, dated the 1st March, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.135 (E), dated the 1st March, 2015.

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