Form 2 - See rule 9 - Manner of payment of duty and interest. - Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

FORM - 2 [See rule 9] 1. Name of the manufacturer: 2. Address of the manufacturing premise: 3. ECC No.: 4. I/We hereby confirm that we have paid a sum of Rs..............., towards the duty liability for the month of......................as per *particulars given below: (* Particulars in the given format may be given separately for each Retail Sale Price) (i) Retail Sale Price of the pouches manufactured during the month: (ii) Number of packing machines installed and operated in the factory for pouches of notified goods, with or without lime tube, of each Retail Sale Price 1 [and the maximum packing speed at which such packing machines can be operated for packing of notified goods of that Retail Sale Price]: (iii) Duty payment particulars: (a) Cash payment of *duty (in Rs.):- Date of payment Name and address of the Bank and branch Amount of duty paid (Rs.) * - Apportion amount of duty separately payable under various Acts, as per Table given at (iv) below (b) Payment of duty by utilizing CENVAT credit (in Rs.) S.No CENVAT Credit in respect of duties Opening Balance Credit availed during the preceding month Closing Balance (on last day of the preceding month) Cenvat credit utilized for payment of duty and date of payment Closing Balance, if any (1) (2) (3) (4) (5) (6) (7) 1 The duty leviable under the Central Excise Act, 1944 (1 of 1944) 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) (iv) 2 [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 ₹ 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: 3 [Table S.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) 786408 10000 10000 776408 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 116505 1000 1000 115505 3 National Calamity Contingent Duty leviable under section 5 of the Finance Act, 2001 (4 of 2001) 97087 1500 1500 95587 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 1000000 12500 12500 987500.] . Copies of Bank challans are enclosed as per following details: Place: Date: Name, residential address and signature of manufacturer/authorised agent. [F.No.334/1/2010-TRU] (PRASHANT KUMAR) UNDER SECRETARY TO THE GOVT OF INDIA --------------------- Notes:- 1. Inserted vide Not. 04/2015 - Dated 1-3-2015, 2. Substituted vide Not. 04/2015 - Dated 1-3-2015, before it was read as, (iv) Break-up of total duty payment in cash for various duties is as per details below:- S. No. Duty Unmanufactured tobacco [Rs.] Chewing tobacco [Rs.] (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 (1 of 1944) 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 ₹ 1.00 lakh and that the CENVAT credit is available and is also utilised for payment of total duty as per details given below, then, the details at (iv) above shall be as per column (6) of the Table below:- S. No. Duty Break-up of total duty ( as per duty ratios already prescribed) CE VAT 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) 76650 10000 10000 66650 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 7670 1000 1000 6670 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) 12770 1500 1500 11270 4 Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) 1940 200 200 1740 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) 970 100 100 870 Total duty 100000 12800 12800 87200 3. Substituted vide Not.3/2017 - Dated 2-2-2017, before it was read as, 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]