NTF. NO. 13/2015-CE (NT), DT. 30/04/2015
Seeks to amend the 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) in rule 5,-
(a) for the portion beginning with the words “The quantity of notified goods” and ending with the words “or column (4b) of the said Table-2, 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) or column (5) 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 (4) or column (5a) or column (5b) of the said Table-2, as the case may be”;
(b) for the Table-2 and the entries relating thereto, the following shall be substituted, namely:-
“TABLE-2
|
S.No. |
Retail sale price (per pouch) |
Capacity of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches) |
|
Jarda Scented Tobacco |
Unmanufactured Tobacco |
|
Upto 300 pouches per minute |
301 pouches per minute and above |
Any speed |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
Without lime tube/lime pouches |
With lime tube/lime pouches |
|
|
|
|
|
(5a) |
(5b) |
|
1 |
Up to Re.1.00 |
6988800 |
21216000 |
4992000 |
4742400 |
|
2 |
Exceeding Re.1.00 but not exceeding Rs.1.50 |
6988800 |
21216000 |
4992000 |
4742400 |
|
3 |
Exceeding Rs.1.50 but not exceeding Rs.2.00 |
6289920 |
19094400 |
4492800 |
4243200 |
|
4 |
Exceeding Rs.2.00 but not exceeding Rs.3.00 |
6289920 |
19094400 |
4492800 |
4243200 |
|
5 |
Exceeding Rs.3.00 but not exceeding Rs.4.00 |
5870592 |
17821440 |
4193280 |
3943680 |
|
6 |
Exceeding Rs.4.00 but not exceeding Rs.5.00 |
5870592 |
17821440 |
4193280 |
3943680 |
|
7 |
Exceeding Rs.5.00 but not exceeding Rs.6.00 |
5870592 |
17821440 |
4193280 |
3943680 |
|
8 |
Exceeding Rs.6.00 but not exceeding Rs.7.00 |
5591040 |
16972800 |
3993600 |
3744000 |
|
9 |
Exceeding Rs.7.00 but not exceeding Rs.8.00 |
5591040 |
16972800 |
3993600 |
3744000 |
|
10 |
Exceeding Rs.8.00 but not exceeding Rs.9.00 |
5591040 |
16972800 |
3993600 |
3744000 |
|
11 |
Exceeding Rs.9.00 but not exceeding Rs.10.00 |
5591040 |
16972800 |
3993600 |
3744000 |
|
12 |
Exceeding Rs.10.00 but not exceeding Rs.15.00 |
5255578 |
15954432 |
3753984 |
3566285 |
|
13 |
Exceeding Rs.15.00 but not exceeding Rs.20.00 |
4940243 |
14997166 |
3528745 |
3352308 |
|
14 |
Exceeding Rs.20.00 but not exceeding Rs.25.00 |
4643828 |
14097336 |
3317020 |
3151169 |
|
15 |
Exceeding Rs.25.00 but not exceeding Rs.30.00 |
4365199 |
13251496 |
3117999 |
2962099 |
|
16 |
Exceeding Rs.30.00 but not exceeding Rs.35.00 |
4103287 |
12456406 |
2930919 |
2784373 |
|
17 |
Exceeding Rs.35.00 but not exceeding Rs.40.00 |
3857090 |
11709022 |
2755064 |
2617311 |
|
18 |
Exceeding Rs.40.00 but not exceeding Rs.45.00 |
3625664 |
11006481 |
2589760 |
2460272 |
|
19 |
Exceeding Rs.45.00 but not exceeding Rs.50.00 |
3408124 |
10346092 |
2434375 |
2312656 |
|
20 |
Above Rs.50.00 |
3408124 |
10346092 |
2434375 |
2312656” ; |
(iii) in rule 6, in sub-rule (3), after the fourth proviso, the following proviso shall be inserted, namely:-
“Provided also that the annual capacity of production for the 30th day of April, 2015 shall be calculated on pro-rata basis based on the total number of days in the month of April, 2015.”
[F No.334/ /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 No.4/2015-Central Excise (N.T.), dated the 1st March, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.179 (E), dated the 1st March, 2015.
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