Chewing tobacco, Zarda Scented Tobacco and Unmanufactured tobacco in pouches: Duty enhanced – Notification No. 16/2010 – CE dated 27.02.2010 amended

Notification No.14/2012 – Central Excise

New Delhi, the 17th March, 2012

G.S.R.165(E).- 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 amendment 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, for Table-1, and the proviso thereto and the illustrations, the following shall be substituted, namely:-

“Table-1

Sl. No.
Retail sale price (per pouch)
Rate of duty per packing machine per month
(Rs. in Lacs)
Chewing Tobacco
(other than filter
khaini)
Unmanufactured
Tobacco
Chewing
tobacco
commonly
known as
filter
khaini
Without
lime
tube/
lime
pouches
With
lime
tube/
lime
pouches
Without
lime
tube/
lime
pouches
With
lime
tube/
lime
pouches
(1)
(2)
(3)
(4)
(5)
(6)
(7)
  1. 1.
Upto Rs.1.00
12
11.25
08.50
08.00
08.00
  1. 2.
Exceeding Rs. 1.00 but not exceeding Rs. 1.50
17.75
17.00
12.75
12.00
12.00
  1. 3.
Exceeding Rs. 1.50 but not exceeding Rs. 2.00
21.50
20.25
15.25
14.50
15.00
  1. 4.
Exceeding Rs.2.00 but not exceeding Rs.3.00
32.00
30.00
22.75
21.75
21.25
  1. 5.
Exceeding Rs.3.00 but not exceeding Rs.4.00
40.00
37.50
28.50
26.75
27.00
  1. 6.
Exceeding Rs.4.00 but not exceeding Rs.5.00
50.00
47.00
35.75
33.25
31.50
  1. 7.
Exceeding Rs.5.00 but not exceeding Rs.6.00
60.25
56.25
43.00
40.00
36.50
  1. 8.
Exceeding Rs.6.00 but not exceeding Rs.7.00
95.00
89.50
67.75
64.00
40.50
9
Exceeding Rs.7.00 but not exceeding Rs.8.00
95.00
89.50
67.75
64.00
44.25
10
Exceeding Rs.8.00 but not exceeding Rs.9.00
95.00
89.50
67.75
64.00
47.50
11
Exceeding Rs.9.00 but not exceeding Rs.1 0.00
95.00
89.50
67.75
64.00
50.00
12
Exceeding Rs. 10.00 but not exceeding Rs.1 5.00
134.50
126.75
96.00
90.37
50+7.5*(P‑
10)
13
Exceeding Rs. 15.00 but not exceeding Rs.20.00
168.75
160.75
120.25
114.75
14
Exceeding Rs.20.00 but not exceeding Rs.25.00
198.00
187.75
141.00
133.75
15
Exceeding Rs. 25.00 but not exceeding Rs.30.00
225.50
213.75
160.75
152.25
16
Exceeding Rs.30.00 but not exceeding Rs.35.00
244.50
230.50
174.25
164.62
17
Exceeding Rs.35.00 but not exceeding Rs.40.00
263.50
247.75
188.25
177.00
18
Exceeding Rs. 40.00 but not exceeding Rs.45.00
279.00
267.00
198.75
190.50
19
Exceeding Rs.45.00 but not exceeding Rs.50.00
296.50
283.50
211.50
202.50
296.50 +
283.50+
211.50 +
202.5 0+
5.94 * (P –
5.67 * (P-
4.23 * (P-
4.05 * (P‑
20
From Rs.50.00 onwards
50)
50)
50)
50)
Where ‘P’ above represents RSP of the pouch for which duty rate is to be determined

Provided that for the purpose of entry in column number (7), against S.No.12, the existing entry in column number (2) the entry ‘Rs. 10.01 and above’ shall be substituted.

Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube and having retail sale price of Rs.55.00 (i.e. ‘P’) shall be = Rs. 296.50 + 5.94*(55-50) lakhs = Rs. 326.20 lakhs´

Illustration 2:- The rate of duty per packing machine per month for a Filter Khaini pouch having retail sale price of Rs.15.00 (i.e. ‘P’) shall be = Rs. 50 + 7.5*(15-10) lakhs = Rs. 87.50 lakhs’.

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

(Raj Kumar Digvijay)

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.19/2010 dated 13th April, 2010, which was published vide number G.S.R.321 (E), dated the 13th April, 2010.

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