Notification No.11/2010-Central Excise (N.T.)
New Delhi, the 27th February, 2010
G.S.R.127 (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, namely :-
1.Short title and commencement. – (1) These rules may be called the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010.
(2) They shall come into force on the 8th March, 2010.
2. Definitions. – In these rules, unless the context otherwise requires, –
(a) “Act” means the Central Excise Act, 1944 (1 of 1944);
(b) “chewing tobacco” means chewing tobacco falling under tariff item 2403 99 10 of the First Schedule to the Tariff Act;
(c) “notified goods” means unmanufactured tobacco, bearing a brand name, and chewing tobacco notified under sub-section (1) of section 3A of the Act by the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2010- Central Excise (N.T.), dated the 27th February, 2010;
(d)”packing machine” includes all types of Form, Fill and Seal (FFS) Machines and Profile Pouch Making Machines, by whatever name called, whether vertical or horizontal, with or without collar, single track or multi-track and any other type of packing machine used for packing of pouches of notified goods;
(e) “retail sale price” means the retail sale price as specified by the Central Government, in Explanation 3 to the opening paragraph 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;
(f) “Tariff Act” means the Central Excise Tariff Act, 1985 (5 of 1986);
(g) “unmanufactured tobacco” means unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Schedule to the Tariff Act;
(h) he words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.
3. Application. – These rules shall apply to unmanufactured tobacco, bearing a brand name, and chewing tobacco notified under sub-section (1) of section 3A of the Act by the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/20 10- Central Excise (N.T.), dated the 27th February, 2010.
4. Factor relevant to production. – The factor relevant to the production of notified goods shall be the number of packing machines in the factory of the manufacturer.
5. Quantity deemed to be produced. – The quantity of notified goods, having retail sale price as specified in column (2) of the Table below, deemed to be produced by use of one operating packing machine per month, shall be as is equal to the corresponding entry specified in column(3) and column (4) of the said Table, as the case may be:-
