NTF. NO. 04/2015-CE (NT), DT. 01/03/2015
Seeks to amend Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010
G.S.R (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 further to amend the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, namely :-
1. (1) These rules may be called the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, -
(i) for rule 4, the following rule shall be substituted, namely:-
“4. Factors relevant to production.– The factors relevant to the production of notified goods shall be the number of packing machines in the factory of the manufacturer and the maximum packing speed at which such packing machines can be operated for packing of notified goods of various retail sale prices.”;
(ii) in rule 5,-
(a) for the portion beginning with the words “The quantity of notified goods” and ending with the words “as the case may be”, the following shall be substituted, namely:-
“The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column (3) or column (4) or column (5) of the said Table-1 , or column (3) or column (4) of the said Table-2 , as the case may be, per month shall be as is equal to the corresponding entry specified 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 the said Table-2, as the case may be”;
(b) for the Table, the following shall be substituted, namely:-
“Table-1
Sl.No.
(1) |
Retail sale price (per pouch)
(2) |
Capacity of production per packing machine per month for Chewing tobacco including Filter Khaini (number of pouches) |
|
Chewing tobacco (other than Filter Khaini) |
Filter Khaini |
Up to 300 pouches per minute
(3) |
301 pouches per minute and above
(4) |
Any speed
(5) |
|
Without lime tube / lime pouches |
With lime tube / lime pouches |
Without lime tube / lime pouches |
With lime tube / lime pouches |
|
(3a) |
(3b) |
(4a) |
(4b) |
|
1 |
Up to Re. 1.00 |
6240000 |
5928000 |
9984000 |
9484800 |
4243200 |
|
2 |
Exceeding Re.1.00 but not exceeding Rs.1.50 |
6240000 |
5928000 |
9984000 |
9484800 |
4243200 |
|
3 |
Exceeding Rs.1.50 but not exceeding Rs.2.00 |
5616000 |
5304000 |
8985600 |
8486400 |
4031040 |
|
4 |
Exceeding Rs.2.00 but not exceeding Rs.3.00 |
5616000 |
5304000 |
8985600 |
8486400 |
3829488 |
|
5 |
Exceeding Rs.3.00 but not exceeding Rs.4.00 |
5241600 |
4929600 |
8386560 |
7887360 |
3638014 |
|
6 |
Exceeding Rs.4.00 but not exceeding Rs.5.00 |
5241600 |
4929600 |
8386560 |
7887360 |
3456113 |
|
7 |
Exceeding Rs.5.00 but not exceeding Rs.6.00 |
5241600 |
4929600 |
8386560 |
7887360 |
3283307 |
|
8 |
Exceeding Rs.6.00 but not exceeding Rs.7.00 |
4992000 |
4680000 |
7987200 |
7488000 |
3119142 |
|
9 |
Exceeding Rs.7.00 but not exceeding Rs.8.00 |
4992000 |
4680000 |
7987200 |
7488000 |
2963185 |
|
10 |
Exceeding Rs.8.00 but not exceeding Rs.9.00 |
4992000 |
4680000 |
7987200 |
7488000 |
2815026 |
|
11 |
Exceeding Rs.9.00 but not exceeding Rs.10.00 |
4992000 |
4680000 |
7987200 |
7488000 |
2674274 |
|
12 |
Exceeding Rs.10.00 but not exceeding Rs.15.00 |
4692480 |
4457856 |
7507968 |
7132570 |
2674274 |
|
13 |
Exceeding Rs.15.00 but not exceeding Rs.20.00 |
4410931 |
4190385 |
7057490 |
6704615 |
|
|
14 |
Exceeding Rs.20.00 but not exceeding Rs.25.00 |
4146275 |
3938962 |
6634041 |
6302338 |
|
|
15 |
Exceeding Rs.25.00 but not exceeding Rs.30.00 |
3897499 |
3702624 |
6235998 |
5924198 |
|
|
16 |
Exceeding Rs.30.00 but not exceeding Rs.35.00 |
3663649 |
3480466 |
5861838 |
5568746 |
|
|
17 |
Exceeding Rs.35.00 but not exceeding Rs.40.00 |
3443830 |
3271638 |
5510128 |
5234622 |
|
|
18 |
Exceeding Rs.40.00 but not exceeding Rs.45.00 |
3237200 |
3075340 |
5179520 |
4920544 |
|
|
19 |
Exceeding Rs.45.00 but not exceeding Rs.50.00 |
3042968 |
2890820 |
4868749 |
4625312 |
|
|
20 |
Above Rs.50.00 |
3042968 |
2890820 |
4868749 |
4625312 |
|
Note:- In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be read as “Rs. 10.01 and above”.
Table-2
Sl.No.
(1) |
Retail sale price
(per pouch)
(2) |
Capacity of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches) |
|
Jarda Scented Tobacco |
Unmanufactured Tobacco |
Any speed
(3) |
Any speed
(4) |
Without lime tube / lime pouches
(4a) |
With lime tube / lime pouches
(4b) |
|
1 |
Up to Re.1.00 |
6988800 |
4992000 |
4742400 |
|
2 |
Exceeding Re.1.00 but not exceeding Rs.1.50 |
6988800 |
4992000 |
4742400 |
|
3 |
Exceeding Rs.1.50 but not exceeding Rs.2.00 |
6289920 |
4492800 |
4243200 |
|
4 |
Exceeding Rs.2.00 but not exceeding Rs.3.00 |
6289920 |
4492800 |
4243200 |
|
5 |
Exceeding Rs.3.00 but not exceeding Rs.4.00 |
5870592 |
4193280 |
3943680 |
|
6 |
Exceeding Rs.4.00 but not exceeding Rs.5.00 |
5870592 |
4193280 |
3943680 |
|
7 |
Exceeding Rs.5.00 but not exceeding Rs.6.00 |
5870592 |
4193280 |
3943680 |
|
8 |
Exceeding Rs.6.00 but not exceeding Rs.7.00 |
5591040 |
3993600 |
3744000 |
|
9 |
Exceeding Rs.7.00 but not exceeding Rs.8.00 |
5591040 |
3993600 |
3744000 |
|
10 |
Exceeding Rs.8.00 but not exceeding Rs.9.00 |
5591040 |
3993600 |
3744000 |
|
11 |
Exceeding Rs.9.00 but not exceeding Rs.10.00 |
5591040 |
3993600 |
3744000 |
|
12 |
Exceeding Rs.10.00 but not exceeding Rs.15.00 |
5255578 |
3753984 |
3566285 |
|
13 |
Exceeding Rs.15.00 but not exceeding Rs.20.00 |
4940243 |
3528745 |
3352308 |
|
|
14 |
Exceeding Rs.20.00 but not exceeding Rs.25.00 |
4643828 |
3317020 |
3151169 |
|
|
15 |
Exceeding Rs.25.00 but not exceeding Rs.30.00 |
4365199 |
3117999 |
2962099 |
|
|
16 |
Exceeding Rs.30.00 but not exceeding Rs.35.00 |
4103287 |
2930919 |
2784373 |
|
|
17 |
Exceeding Rs.35.00 but not exceeding Rs.40.00 |
3857090 |
2755064 |
2617311 |
|
|
18 |
Exceeding Rs.40.00 but not exceeding Rs.45.00 |
3625664 |
2589760 |
2460272 |
|
|
19 |
Exceeding Rs.45.00 but not exceeding Rs.50.00 |
3408124 |
2434375 |
2312656 |
|
|
20 |
Above Rs.50.00 |
3408124 |
2434375 |
2312656 |
|
(iii) in rule 6,-
(a) in sub-rule (1), in clause (x), after the word “number”, the words “and details as per clause (vii)” shall be inserted;
(b) In sub-rule (2), after the word “approve the declaration”, the words “ including that of the maximum packing speed at which each of the packing machines available in his factory can be operated for packing of notified goods of various retail sale prices” shall be inserted.
(c) in sub-rule (3), after the third proviso, the following proviso shall be inserted, namely:-
“Provided also that the annual capacity of production for the period from the 1st day of March, 2015 shall be re-determined by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within three working days of the coming into force of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2015.”;
(d) in sub-Rule (6), after the words “existing retail sale price”, the words “or in case of commencement of manufacture of goods of a new retail sale price, the maximum packing speed at which the packing machines can be operated for packing of goods of such new retail sale price” shall be inserted;
(iv) in rule 9, -
(a) after the first proviso, the following proviso shall be inserted, namely:-
“Provided further that monthly duty payable for the month of March, 2015 shall be paid on or before the 15th day of March, 2015:”;
(b) in the second proviso, for the words “Provided further”, the words “Provided also” shall be substituted;
(v) In rule 18, -
(a) after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that in case of contraventions involving non-declaration of number of packing machines available in the premises of a manufacturer, the duty leviable in respect of such undeclared packing machines shall be determined on the basis of total number of undeclared packing machines found available in the premises, the highest retail sale price of the pouches manufactured with the aid of undeclared packing machines and the rate of duty per packing machine corresponding to the higher maximum packing speed as specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2010-CE dated the 27th February, 2010.” ;
(b) in sub-rule (2), for the portion beginning with the words “premises of the unit” and ending with the words “unless”, the words “premises of the unit, the retail sale price of the pouches manufactured with the aid of such packing machines and the rate of duty per packing machine corresponding to the highest maximum packing speed as specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2010-CE dated the 27th February, 2010, and unless” shall be inserted.
(vii) in FORM – 1, in paragraph 14, after the word “number”, the words “and details as per entry (11) ” shall be inserted;
(viii) in FORM – 2, in paragraph 4,-
(a) in item (ii), after the words “each Retail Sale Price”, the words “and the maximum packing speed at which such packing machines can be operated for packing of notified goods of that Retail Sale Price” shall be inserted;
(b) for item (iv), the following item shall be substituted, namely:-
“(iv) Break-up of total duty payment in cash for various duties is as per the Table below:-
Table
|
Sl. No. |
Duty |
unmanufactured Tobacco(Rs.) |
Chewing tobacco other than filter khaini(Rs.) |
Filter khaini(Rs.) |
Jarda scented tobacco(Rs.) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
1 |
The duty leviable under the Central Excise Act, 1944 ( 1 of 1994) |
|
|
|
|
|
2 |
The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) |
|
|
|
|
|
3 |
National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) |
|
|
|
|
|
4 |
Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) |
|
|
|
|
|
5 |
Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) |
|
|
|
|
Illustration-Assuming that the total duty payable on chewing tobacco under section 3A of the Act for a particular month is Rs 10 lakh and that the CENVAT credit is available and is also utilised for payment of duty as per details given below, then, the details at (iv) above shall be as per column (6) of the table below
Table
|
Sl.No. |
Duty |
Break-up of total duty (as per duty ratios already prescribed) |
CENVAT Credit Available |
CENVAT Credit utilised for payment of duty |
Cash payment of duty |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
1 |
The duty leviable under the Central Excise Act, 1944 (1 of 1944) |
81390 |
10000 |
10000 |
71390 |
|
2 |
The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) |
6980 |
1000 |
1000 |
5980 |
|
3 |
National Calamity Contingent Duty leviable under section 5 of the Finance Act, 2001 (4 of 2001) |
11630 |
1500 |
1500 |
10130 |
|
4 |
Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) |
0.0 |
0.0 |
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 |
0.0 |
0.0 |
|
|
Total Duty |
100000 |
12500 |
12500 |
87500 |
[F No.334/5/2015-TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 27th February, 2010 by notification No. 11/2010-Central Excise (N.T.), dated the 27th February, 2010, vide number G.S.R.127 (E), dated the 27th February, 2010 and were last amended by notification number 04/2014-Central Excise (N.T.), dated the 24th January, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R 59 (E), dated the 24th January, 2014.
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