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 .

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