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 specifies on, -

(i) unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); [OMITTED-and ]

(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act; and

(iii) Jarda scented Tobacco falling under tariff item 24039930 of the said Tariff Act,

[OLD-(ii) chewing tobacco falling under tariff item 24039910 of the said Tariff Act, ]

(hereinafter referred to as specified goods) manufactured with the aid of packing machine having maximum packing speed as specified in column (3) or column (4) or column (5) or column (6) of Table-1 or column (3) or column (4) or column (5) or column (6) of Table-2, as the case may be, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding entry in column (3a) or column (3b) or column (4a) or column (4b) or column (5a) or column (5b) or column (6) of Table-1 or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-2  [OLD- having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) or column (5) of Table-2, as the case may be, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding entry 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 ] [OLD -  having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) of Table-2, as the case may be, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of the Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding entry 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 (4a) or column (4b) of Table-2 ] [OLD - and packed in pouches having retail sale prices as specified in column (2) of Table-1 below, the rates of duty specified in the corresponding entry in column (3) or column (4) or column (5) or column (6) or column (7) [OLD- column (6) ] of the said Table,] as the case may be :

(In above paragraph the portion "having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) or column (5) of Table-2, as the case may be, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding entry 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" has been substituted vide NTF. NO. 25/2015-CE, DT. 30/04/2015)

(In above paragraph the portion "having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) of Table-2, as the case may be, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of the Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding entry 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 (4a) or column (4b) of Table-2" has been substituted vide NTF. NO. 05/2015-CE, DT. 01/03/2015 )

(In first paragraph "having maximum packing speed as specified in column (3) or column (4) or column (5) or column (6) of Table-1 or column (3) or column (4) or column (5) or column (6) of Table-2, as the case may be, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding entry in column (3a) or column (3b) or column (4a) or column (4b) or column (5a) or column (5b) or column (6) of Table-1 or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-2" has been substituted vide NTF. NO. 16/2016-CE, DT. 01/03/2016)

(In above clause (i) the words "and" - omitted, clause (ii) - substituted & words "column (6) or column (7)" -substiuted vide NTF. NO. 19/2010-CE (NT), DT. 13/04/2010)

Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (2) shall be read as Rs. 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 Rs.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 = Rs. 1128.33 +22.57 x (55-50) lakh = Rs. 1241.18 lakh.

Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of Rs.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)= Rs. 185.95 lakh.;

(Above Table-1, the Note and the Illustrations has been substiuted vide NTF. NO. 07/2017-CE, DT. 02/02/2017)

[OLD- TABLE-1

Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (2) shall be read as Rs. 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 Rs.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 = Rs. 1062.60+21.25 x (55-50) lakh = Rs. 1168.85 lakh.

Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of Rs.15.00 (i.e. 'P') packed with the aid of a machine having any maximum packing speed shall be = Rs. 116.73+ 11.67 x (15-10)= Rs.175.08 lakh.

(Above Table-1 has been substituted vide NTF. NO. 16/2016-CE, DT. 01/03/2016)

Note:- For the purposes of entry in column number (5), against Sl.No.12, the entry in column number (2) shall be read as ‘Rs. 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 Rs.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 = Rs. 942.10 + 18.84 x (55-50) lakh = Rs. 1036.3 lakh.

Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of Rs.15.00 (i.e. ‘P’) packed with the aid of a machine having any maximum packing speed shall be = Rs.103.49 + 10.35 x (15-10) lakh = Rs.155.24 lakh.]

Illustration :- The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs. 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 = Rs. 1128.33+22.57 x (55-50) = Rs. 1241.18 lakh.;

(Above Table-2 and the Illustrations has been substiuted vide NTF. NO. 07/2017-CE, DT. 02/02/2017)

[OLD- TABLE-2

Illustration :- The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs. 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 = Rs. 1062.60+21.25 x (55-50)= Rs. 1168.85 lakh.]

 (Above Table-2 has been substituted vide NTF. NO. 16/2016-CE, DT. 01/03/2016)

[OLD- TABLE-2
 

Illustration: - The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs. 55.00 (i.e. „P‟) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing jarda scented tobacco pouch of the said retail sale price, of 250 pouches per minute, shall be =Rs. 659.47+13.19 x (55-50) lakh = Rs. 725.42 lakh.

(Above Table 2 & iIIustration been substituted vide NTF. NO. 25/2015-CE, DT. 30/04/2015) ]

Illustration :- The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs.55.00 (i.e. ‘P’) packed with the aid of a machine having any maximum packing speed shall be = Rs. 659.47 + 13.19 x(15-10) lakh = Rs.725.42 lakh.]

(Above Table-1, the Note and Illustrations 1 and 2 has been substituted vide NTF. NO. 05/2015-CE, DT. 01/03/2015 )
 

Note:- For the purposes of entry in column number (7), against Sl.No.12, the entry in column number (2) shall be read as „Rs. 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 and having retail sale price of Rs.55.00 (i.e. „P?) shall be = Rs. 388.15 + 7.76*(55-50) lakhs = Rs. 426.95 lakhs.

Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of Rs.15.00 (i.e. „P?) shall be = Rs. 68.98 + 6.55*(15-10) lakhs = Rs. 101.73 lakhs. ]

(Above Table -1 has been subsituted vide NTF. NO. 17/2014-CE, DT. 11/07/2014)

Provided that for the purposes of entry in column number (7), against Sl.No.12, the existing entry in column number (2) shall be read as ‘Rs. 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 and having retail sale price of Rs.55.00 (i.e. ‘P’) shall be = Rs. 343.01 + 6.86*(55-50) lakhs = Rs. 377.31 lakhs.

Illustration 2:- The rate of duty per packing machine per month for a Filter Khaini pouch having retail sale price of Rs.15.00 (i.e. ‘P’) shall be = Rs. 60.96 + 6.10*(15-10) lakhs = Rs. 91.46 lakhs. ]

(Above Table-1, and the proviso, and illustrations 1 and 2 has been substituted vide NTF. NO. 02/2014-CE, DT. 24/01/2014)

Where ‘P’ above represents RSP of the pouch for which duty rate is to be determined

Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 the table shall be read as “ Rs. 10.01 and above”.

Illustration1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube and having retail sale price of Rs.55.00 (i.e. ‘P’) shall be = Rs. 197.75 + 3.96*(55-50) lakhs = Rs. 217.55 lakhs”

Illustration 2:- The rate of duty per packing machine per month for a Filter Khaini pouch having retail sale price of Rs.15.00 (i.e. ‘P’) shall be = Rs. 33.5 + 5*(15-10) lakhs = Rs. 58.50 lakhs; and ]

(Above Table-1 has been substituted vide NTF. NO. 19/2010-CE (NT), DT. 13/04/2010)

[OLD-

Illustration. - The rate of duty per packing machine per month for a chewing tobacco pouch not containing lime tube and having retail sale price of Rs.8.00 (i.e. ‘P’) shall be = Rs. 40 + 6.33*(8-6) lakhs = Rs. 52.66 lakhs]

Explanation 1. - For the purposes of this notification, “packing machine” includes all types of Form, Fill and Seal (FFS) machines and Profile Pouch Making Machine, by whatever names 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.

Explanation 2. - For the purposes of this notification, if there are multiple track or multiple line packing machines, each such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the duty liability.

Explanation 3. - For the purposes of this notification, “retail sale price” means the maximum price at which the specified goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for the sale :

Provided that where on the package, more than one retail sale price is declared, the maximum of such retail sale prices shall be deemed to be the retail sale price :

Provided further that if the goods are cleared in wholesale packages containing a number of standard packages with retail sale price declared on them, then, such declared retail sale price shall be taken into consideration for determining the rate of duty under respective serial numbers referred to in Table-1.

Explanation 4. - For the purposes of this notification, ‘brand name’ means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person.

Explanation 5.- For the purposes of this notification, “filter khaini” means chewing tobacco which is packed in sachets of filter paper or fabric before being packed in pouches with the aid of a packing machine.

(Above Explanation 5 has been inserted vide NTF. NO. 19/2010-CE (NT), DT. 13/04/2010)

2. The number of packing machines and the maximum packing speed at which the machine can be operated for packing of specified goods of various retail sale prices  [OLD- The number of packing machines] for the purpose of computation of the rate of excise duty specified in the opening paragraph shall be determined in terms of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010.

(In paragraph the words "The number of packing machines and the maximum packing speed at which the machine can be operated for packing of specified goods of various retail sale prices" has been substituted vide NTF. NO. 05/2015-CE, DT. 01/03/2015)

3. The duty levied and collected on such specified goods shall be the aggregate of the duty leviable under the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005), the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) which is levied only in case of chewing tobacco, Education Cess leviable under section 91 of the Fina nce Act, 2004 (23 of 2004) and Secondary and Hig her Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) and shall be apportioned in the ratios specified in the Table-3 below.

(Above Table-3 has been substiuted vide NTF. NO. 07/2017-CE, DT. 02/02/2017)

[OLD- TABLE-3
 

]

(Above Table-3 has been substituted vide NTF. NO. 16/2016-CE, DT. 01/03/2016)

(Above table has been substituted vide NTF. NO. 05/2015-CE, DT. 01/03/2015) ]

[OLD- Table -2

]

(Above Table -2 has been subsituted vide NTF. NO. 17/2014-CE, DT. 11/07/2014)

]
 

4. This notification shall come into force on the 8th March, 2010.
 

[F. No.334/1/2010-TRU]

(Prashant Kumar)
Under Secretary to the Government of India