Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2015

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF EXCISE & CUSTOMS
NEW DELHI

Notification No. 13/2015-Central Excise (N.T.),

Dated: April 30, 2015

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 Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty ) Rules, 2010, namely :-

1. (1) These rules may be called the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2015.

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

2. In the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, –

(i) in rule 5,-

(a) for the portion beginning with the words “The quantity of notified goods” and ending with the words “or column (4b) of the said Table-2, as the case may be”, the following shall be substituted, namely:-

“The quantity of notified goods,  having retail sale prices as specified in column  (2)  of    Table-1  or  Table-2  below,  deemed  to  be  produced  by  use  of  one operating  packing  machine,  having  maximum  packing  speed  at  which  it  can  be operated  for  packing  of  notified  goods  as  specified  in  column  (3)  or  column  (4)  or column (5) of the said Table-1, or column (3) or column (4) or column (5) of the said Table-2, as the case may be, per month shall be as is equal to the corresponding entry specified 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, as the case may be”;

(b) for the Table-2 and the entries relating thereto, the following shall be substituted, namely:-

“TABLE-2

S.
No.

Retail sale price (per pouch)

Capacity of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches)

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

6988800

21216000

4992000

4742400

2

Exceeding Re.1.00 but not exceeding Rs.1.50

6988800

21216000

4992000

4742400

3

Exceeding Rs.1.50 but not exceeding Rs.2.00

6289920

19094400

4492800

4243200

4

Exceeding Rs.2.00 but not exceeding Rs.3.00

6289920

19094400

4492800

4243200

5

Exceeding Rs.3.00 but not exceeding Rs.4.00

5870592

17821440

4193280

3943680

6

Exceeding Rs.4.00 but not exceeding Rs.5.00

5870592

17821440

4193280

3943680

7

Exceeding Rs.5.00 but not exceeding Rs.6.00

5870592

17821440

4193280

3943680

8

Exceeding Rs.6.00 but not exceeding Rs.7.00

5591040

16972800

3993600

3744000

9

Exceeding Rs.7.00 but not exceeding Rs.8.00

5591040

16972800

3993600

3744000

10

Exceeding Rs.8.00 but not exceeding Rs.9.00

5591040

16972800

3993600

3744000

11

Exceeding Rs.9.00 but not exceeding Rs.10.00

5591040

16972800

3993600

3744000

12

Exceeding Rs.10.00 but not exceeding Rs.15.00

5255578

15954432

3753984

3566285

13

Exceeding Rs.15.00 but not exceeding Rs.20.00

4940243

14997166

3528745

3352308

14

Exceeding Rs.20.00 but not exceeding Rs.25.00

4643828

14097336

3317020

3151169

15

Exceeding Rs.25.00 but not exceeding Rs.30.00

4365199

13251496

3117999

2962099

16

Exceeding Rs.30.00 but not exceeding Rs.35.00

4103287

12456406

2930919

2784373

17

Exceeding Rs.35.00 but not exceeding Rs.40.00

3857090

11709022

2755064

2617311

18

Exceeding Rs.40.00 but not exceeding Rs.45.00

3625664

11006481

2589760

2460272

19

Exceeding Rs.45.00 but not exceeding Rs.50.00

3408124

10346092

2434375

2312656

20

Above Rs.50.00

3408124

10346092

2434375

2312656″ ;

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

“Provided also that the annual capacity of production for the 30th day of April, 2015  shall be calculated on pro-rata basis based on the total number of days in the month of April, 2015.”

[F No.334//2015-TRU]

(Pramod Kumar)
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 by notification No.11/2010-Central Excise (N.T.), dated the 27th February, 2010, vide number G.S.R.127 (E), dated the 27th February, 2010 and were last amended by notification No.4/2015-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.179 (E), dated the 1st March, 2015.

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