NTF. NO. 01/2014-CE, DT. 24/01/2014
Seeks to amend notification number 42/2008-Central Excise, dated the 01.07. 2008 for change in rate of duty in Compound Levy Scheme applicable to Pan masala and Pan masala containing Tobacco
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 further amendments 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,
(i) for Table-1 and the 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 Re. 1.00 |
14.76 |
24.42 |
|
2. |
Exceeding Rs. 1.00 but not exceeding Rs. 1.50 |
22.14 |
36.64 |
|
3. |
Exceeding Rs. 1.50 but not exceeding Rs. 2.00 |
28.04 |
46.40 |
|
4. |
Exceeding Rs. 2.00 but not exceeding Rs. 3.00 |
42.06 |
69.61 |
|
5. |
Exceeding Rs. 3.00 but not exceeding Rs. 4.00 |
54.31 |
89.88 |
|
6. |
Exceeding Rs. 4.00 but not exceeding Rs. 5.00 |
67.88 |
112.35 |
|
7. |
Exceeding Rs. 5.00 but not exceeding Rs. 6.00 |
81.46 |
134.82 |
|
8. |
Above Rs. 6.00 |
81.46 + 13.28 * (P-6), |
134.82 + 21.98 * (P-6), |
|
|
|
Where ‘P’ above represents RSP of the pouch for which duty rate is to be determined |
Illustration. - The rate of duty per packing machine per month for a Pan masala pouch having retail sale price of Rs. 8.00 (i.e. ’P’) shall be= Rs. 81.46 + 13.28 * (8-6) lakhs = Rs. 108.02 lakhs.”
(ii) for the Table -2, the following shall be substituted, namely:-
“Table -2
|
Sr. No. |
Duty |
Duty ratio for pan masala |
Duty ratio for pan masala containing tobacco |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
The duty leviable under the Central Excise Act, 1944 |
0.2842 |
0.7665 |
|
2 |
The additional duty of excise leviable under section 85 of the Finance Act, 2005 |
0.1421 |
0.0766 |
|
3 |
National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 |
0.5446 |
0.1277 |
|
4 |
Education Cess leviable under section 91 of the Finance Act, 2004 |
0.0194 |
0.0194 |
|
5 |
Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 |
0.0097 |
0.0097”. |
[F.No 354/120/2011-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. 13/2012 Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.164 (E), dated the 17th March, 2012.
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