Seeks to amend Notification No. 16/2010-Central Excise dated 27.2.2010 so as to carry out Budgetary changes.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 07/2017-Central Excise
New Delhi, the 2nd February, 2017
G.S.R. 95(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 further amendments 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, –
(a) in the first paragraph,-
(i) for Table-1, the Note and the Illustrations, the following shall be substituted, namely:-
“TABLE-1
S. No. |
Retail sale price (Per pouch) |
Rate of duty per packing machine per month (Rupee in lakh) |
||||||
Chewing Tobacco (other than Filter Khaini) |
Chewing tobacco (commonly known as Filter Khaini) |
|||||||
Upto 300 pouches per minute |
301 to 450 pouches per minute |
451 pouches per minute and above |
Any speed |
|||||
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|||
Without lime tube/lime pouches |
With lime tube/lime pouches |
Without lime tube/lime pouches |
With lime tube/lime pouches |
Without lime tube/lime pouches |
With lime tube/lime pouches |
|||
(3a) |
(3b) |
(4a) |
(4b) |
(5a) |
(5b) |
|||
1 |
Upto Re.1.00 |
32.39 |
30.77 |
46.28 |
43.96 |
98.34 |
93.42 |
19.67 |
2 |
Exceeding Re. 1.00 but not exceeding ₹ 1.50 |
48.59 |
46.16 |
69.41 |
65.94 |
147.50 |
140.13 |
29.50 |
3 |
Exceeding Re. 1.50 but not exceeding ₹ 2.00 |
58.31 |
55.07 |
83.30 |
78.67 |
177.01 |
167.17 |
37.37 |
4 |
Exceeding Re. 2.00 but not exceeding ₹ 3.00 |
87.46 |
82.60 |
124.94 |
118.00 |
265.51 |
250.76 |
53.25 |
5 |
Exceeding Re. 3.00 but not exceeding ₹ 4.00 |
108.84 |
102.36 |
155.49 |
146.23 |
330.41 |
310.74 |
67.45 |
6 |
Exceeding Re. 4.00 but not exceeding ₹ 5.00 |
136.05 |
127.95 |
194.36 |
182.79 |
413.01 |
388.43 |
80.10 |
7 |
Exceeding Re. 5.00 but not exceeding ₹ 6.00 |
163.26 |
153.54 |
233.23 |
219.35 |
495.61 |
466.11 |
91.31 |
8 |
Exceeding Re. 6.00 but not exceeding ₹ 7.00 |
259.14 |
242.95 |
370.21 |
347.07 |
786.69 |
737.52 |
101.20 |
9 |
Exceeding Re. 7.00 but not exceeding ₹ 8.00 |
259.14 |
242.95 |
370.21 |
347.07 |
786.69 |
737.52 |
109.87 |
10 |
Exceeding Re. 8.00 but not exceeding ₹ 9.00 |
259.14 |
242.95 |
370.21 |
347.07 |
786.69 |
737.52 |
117.43 |
11 |
Exceeding Re. 9.00 but not exceeding ₹ 10.00 |
259.14 |
242.95 |
370.21 |
347.07 |
786.69 |
737.52 |
123.95 |
12 |
Exceeding Re. 10.00 but not exceeding ₹ 15.00 |
365.39 |
347.12 |
521.99 |
495.89 |
1109.23 |
1053.77 |
123.95+12. 40 x(P-10) |
13 |
Exceeding Re. 15.00 but not exceeding ₹ 20.00 |
457.96 |
435.06 |
654.23 |
621.52 |
1390.24 |
1320.73 |
|
14 |
Exceeding Re. 20.00 but not exceeding ₹ 25.00 |
538.10 |
511.20 |
768.72 |
730.28 |
1633.53 |
1551.85 |
|
15 |
Exceeding Re. 25.00 but not exceeding ₹ 30.00 |
606.98 |
576.63 |
867.12 |
823.76 |
1842.62 |
1750.49 |
|
16 |
Exceeding Re. 30.00 but not exceeding ₹ 35.00 |
665.66 |
632.37 |
950.94 |
903.39 |
2020.74 |
1919.70 |
|
17 |
Exceeding Re. 35.00 but not exceeding ₹ 40.00 |
715.10 |
679.35 |
1021.58 |
970.50 |
2170.85 |
2062.31 |
|
18 |
Exceeding Re. 40.00 but not exceeding ₹ 45.00 |
756.22 |
718.41 |
1080.32 |
1026.30 |
2295.68 |
2180.89 |
|
19 |
Exceeding Re. 45.00 but not exceeding ₹ 50.00 |
789.83 |
750.34 |
1128.33 |
1071.92 |
2397.71 |
2277.82 |
|
20 |
Above ₹ 50.00 |
789.83+15.80x (P-50) |
750.34+15 .01 x (P-50) |
1128.33+2 2.57 x (P50) |
1071.32+2 1.44x (P50) |
2397.71+47.95x (P50) |
2277.82+4 5.56 x (P50) |
|
Where ‘P’ above represents retail sale price of the pouch for which rate of duty is to be determined. |
||||||||
Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (2) shall be read as ₹ 10.01 and above.
Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube having retail sale price of ₹ 55.00 (i.e. ‘P’) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of chewing tobacco (other than filter khaini) pouch of the said retail sale price, of 450 pouches per minute, shall be = ₹ 1128.33 +22.57 x (55-50) lakh = ₹ 1241.18 lakh.
Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of ₹ 15.00 (i.e. ‘P’) packed with the aid of a machine having any maximum packing speed shall be = 123.95+12.40 x (15-10)= ₹ 185.95 lakh.”;
(ii) for TABLE-2 and the Illustration, the following shall be substituted, namely :-
“TABLE-2
S.No. |
Retail sale price (per pouch) |
Rate of duty per packing machine per month (rupees in lakh) |
||||
Jarda Scented Tobacco |
Unmanufactured Tobacco |
|||||
Upto 300 pouches per minute |
301 to 450 pouches per minute |
451 pouches per minute and above |
Any speed |
|||
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
Without lime tube/ lime pouches |
With lime tube/lime pouches |
|||||
(6a) |
(6b) |
|||||
1 |
Up to Re. 1.00 |
32.39 |
46.28 |
98.34 |
16.24 |
15.43 |
2 |
Exceeding Re. 1.00 but not exceeding ₹ 1.50 |
48.59 |
69.41 |
147.50 |
24.36 |
23.14 |
3 |
Exceeding ₹ 1.50 but not exceeding ₹ 2.00 |
58.31 |
83.30 |
177.01 |
29.23 |
27.61 |
4 |
Exceeding ₹ 2.00 but not exceeding ₹ 3.00 |
87.46 |
124.94 |
265.51 |
43.85 |
41.42 |
5 |
Exceeding ₹ 3.00 but not exceeding ₹ 4.00 |
108.84 |
155.49 |
330.41 |
54.57 |
51.32 |
6 |
Exceeding ₹ 4.00 but not exceeding ₹ 5.00 |
136.05 |
194.36 |
413.01 |
68.21 |
64.15 |
7 |
Exceeding ₹ 5.00 but not exceeding ₹ 6.00 |
163.26 |
233.23 |
495.61 |
81.86 |
76.98 |
8 |
Exceeding ₹ 6.00 but not exceeding ₹ 7.00 |
259.14 |
370.21 |
786.69 |
129.93 |
121.81 |
9 |
Exceeding ₹ 7.00 but not exceeding ₹ 8.00 |
259.14 |
370.21 |
786.69 |
129.93 |
121.81 |
10 |
Exceeding ₹ 8.00 but not exceeding ₹ 9.00 |
259.14 |
370.21 |
786.69 |
129.93 |
121.81 |
11 |
Exceeding ₹ 9.00 but not exceeding ₹ 10.00 |
259.14 |
370.21 |
786.69 |
129.93 |
121.81 |
12 |
Exceeding ₹ 10.00 but not exceeding ₹ 15.00 |
365.39 |
521.99 |
1109.23 |
183.20 |
174.04 |
13 |
Exceeding ₹ 15.00 but not exceeding ₹ 20.00 |
457.96 |
654.23 |
1390.24 |
229.62 |
218.13 |
14 |
Exceeding ₹ 20.00 but not exceeding ₹ 25.00 |
538.10 |
768.72 |
1633.53 |
269.80 |
256.31 |
15 |
Exceeding ₹ 25.00 but not exceeding ₹ 30.00 |
606.98 |
867.12 |
1842.62 |
304.33 |
289.12 |
16 |
Exceeding ₹ 30.00 but not exceeding ₹ 35.00 |
665.66 |
950.94 |
2020.74 |
333.75 |
317.06 |
17 |
Exceeding ₹ 35.00 but not exceeding ₹ 40.00 |
715.10 |
1021.58 |
2170.85 |
358.54 |
340.62 |
18 |
Exceeding ₹ 40.00 but not exceeding ₹ 45.00 |
756.22 |
1080.32 |
2295.68 |
379.16 |
360.20 |
19 |
Exceeding ₹ 45.00 but not exceeding ₹ 50.00 |
789.83 |
1128.33 |
2397.71 |
396.01 |
376.21 |
20 |
Above ₹ 50.00 |
789.83+15.80x (P-50) |
1128.33+22.57 x (P-50) |
2397.71+47.95x (P-50) |
396.01+7.92 x (P-50) |
376.21+7.52 x (P-50) |
Where ‘P’ above represents retail sale price of the pouch for which rate of duty is to be determined. |
||||||
Illustration :- The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of ₹ 55.00 (i.e. ‘P’) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of jarda scented tobacco pouch of the said retail sale price, of 400 pouches per minute, shall be = ₹ 1128.33+22.57 x(55-50) = ₹ 1241.18 lakh.”;
(b) in paragraph 3, for Table-3, the following shall be substituted, namely :-
“TABLE-3
|
S.No. |
Duty |
Duty ratio for Unmanufactured Tobacco |
Duty ratio for Chewing Tobacco/ Jarda Scented Tobacco/Filter Khaini |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
The duty leviable under the Central Excise Act, 1944 (1 of 1944) |
0.8852 |
0.7864 |
|
2 |
The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) |
0.1148 |
0.1165 |
|
3 |
National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) |
0.0 |
0.0971 |
|
4 |
Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) |
0.0 |
0.0 |
|
5 |
Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) |
0.0 |
0.0.”. |
[F.No. 334 / 7 /2017 –TRU]
(Mohit Tewari)
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 last amended vide notification No. 16/2016 Central Excise, dated the 1st March, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 233 (E), dated the 1st March, 2016.
