Rule 5 - Quantity deemed to be produced - Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008

5. Quantity deemed to be produced. - 4 [The quantity of notified goods, having retail sale price as specified in column (2) of the Table 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 Table below, as the case may be, per month shall be as is equal to the corresponding entry specified in column (3) or column (4) or column (5) of the said Table, as the case may be ] 5 [Table Number of pouches per operating packing machine per month Sl. No. (1) Retail sale price (per pouch) (2) Upto 300 pouches per minute (3) 301 to 750 pouches per minute (4) 751 pouches per minute and above (5) 1. Up to ₹ 1.00 6864000 11232000 24960000 2. From ₹ 1.01 to ₹ 1.50 6864000 11232000 24960000 3. From ₹ 1.51 to ₹ 2.00 6520800 10670400 23712000 4. From ₹ 2.01 to ₹ 3.00 6520800 10670400 23712000 5. From ₹ 3.01 to ₹ 4.00 6314880 10333440 22963200 6. From ₹ 4.01 to ₹ 5.00 6314880 10333440 22963200 7. From ₹ 5.01 to ₹ 6.00 6314880 10333440 22963200 8. Above ₹ 6.00 6177600 10108800 22464000] Explanation . - For the purposes of this rule, if there are multiple track or multiple line packing machine which besides packing the notified goods in pouches, perform additional processes involving moulding and giving a definite shape to such pouches with a view to distinguish the brand or to prevent the counterfeiting of the goods, etc., two such tracks or lines shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month. 1 [Provided that in case of multiple track or multiple line packing machine which are incapable of performing such additional processes, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month.] ************* Notes : 1. Has been inserted vide Notification No. 31/2008-Central Excise (N.T.) dated 15th July, 2008 2. Substituted vide Notification No. 19/2012-CE(NT) dated 19/03/2012, before it was read as:- Table Sl. No. Retail sale price (per pouch) Number of pouches per operating packing machine per month (3) (1) (2) 1. Up to ₹ 1.00 37,44,000 2. From ₹ 1.01 to ₹ 1.50 37,44,000 3. From ₹ 1.51 to ₹ 2.00 35,56,800 4. From ₹ 2.01 to ₹ 3.00 35,56,800 5. From ₹ 3.01 to ₹ 4.00 34,44,480 6. From ₹ 4.01 to ₹ 5.00 34,44,480 7. From ₹ 5.01 to ₹ 6.00 34,44,480 8. Above ₹ 6.00 33,69,600 3. Substituted vide Notification No. 03/2014--Central Excise (N.T.) dated, 24 January, 2014 before it was read as, 2 [Table Sl. No. Retail sale price (per pouch) Number of pouches per operating packing machine per month 1. Up to Re. 1.00 56,16,000 2. Exceeding Re. 1.00 but not exceeding ₹ 1.50 56,16,000 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 53,35,200 4. Exceeding ₹ 2.00 but not exceeding ₹ 3.00 53,35,200 5. Exceeding ₹ 3.00 but not exceeding ₹ 4.00 51,66,720 6. Exceeding ₹ 4.00 but not exceeding ₹ 5.00 51,66,720 7. Exceeding ₹ 5.00 but not exceeding ₹ 6.00 51,66,720 8. Above ₹ 6.00 50,54,400 4. Substituted vide Not. 05/2015 - Dated 1-3-2015 , before it was read as, The quantity of notified goods, having retail sale price as specified in column (2) of the Table below, deemed to be produced by use of one operating packing machine per month shall be as is equal to the corresponding entry specified in column(3) of the said Table : 5. Substituted vide Not. 05/2015 - Dated 1-3-2015 , before it was read as, 3 [Table Sl. No. Retail sale price (per pouch) Number of pouches per operating packing machine per month 1. Up to Re. 1.00 6240000 2. Exceeding Re. 1.00 but not exceeding ₹ 1.50 6240000 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 5928000 4. Exceeding ₹ 2.00 but not exceeding ₹ 3.00 5928000 5. Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5740800 6. Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5740800 7. Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5740800 8. Above ₹ 6.00 5616000]