Notification No.13/2012-Central Excise

New Delhi, the 1 7th March, 2012

G.S.R. (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. 42/2008-Central Excise, dated the 1st July, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 492(E), dated the 1st July, 2008, namely:-

In the said notification, for Table-1 and illustration, 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 Lakhs)

 

Pan masala Pan masala containing
tobacco
(1) (2) (3) (4)

 

 1 Up to Rs. 1.00 14 19

 

 2 Exceeding Rs. 1 .00
but not exceeding Rs.
1.50
21 29

 

 3 Exceeding Rs. 1.50
but not exceeding Rs.
2.00
26 36

 

 4 Exceeding Rs. 2.00
but not exceeding Rs.
3.00
40 54

 

 5 Exceeding Rs. 3.00
but not exceeding Rs.
4.00
51 70

 

 6 Exceeding Rs. 4.01
but not exceeding Rs. 5.00
64 88

 

 7

 

Exceeding Rs. 5.00
but not exceeding Rs.
6.00
77 105
 8

 

Above Rs. 6.00 76 + 12.54 * (P-6), where „P‟
represents the retail sale price
of the pouch
104+ 17.17 * (P-6), where „P‟
represents the retail sale price
of the pouch

 Illustration. – The rate of duty per packing machine per month for a gutkha pouch having retail sale price of Rs. 8.00 (i.e. P)shall be= Rs. 76 + 12.54 * (8-6) lakhs = Rs. 101.08 lakhs.”

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

[Raj Kumar Digvijay]

Under Secretary to the Government of India

Note:- The principal notification No. 42/2008-Central Excise, dated the 1st July, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.492(E), dated the 1st July, 2008 and last amended by notification No. 43/2008 Central Excise, dated the 15st July, 2008 was published vide number G.S.R.527(E), dated the 15st July, 2008.

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