Seeks to amend the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - 13/2015 - Central Excise - Non Tariff

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,

PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 13 /2015--Central Excise (N.T.)

New Delhi, the 30 April, 2015

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 ₹ 1.50	6988800	21216000	4992000	4742400
3	Exceeding ₹ 1.50 but not exceeding ₹ 2.00	6289920	19094400	4492800	4243200
4	Exceeding ₹ 2.00 but not exceeding ₹ 3.00	6289920	19094400	4492800	4243200
5	Exceeding ₹ 3.00 but not exceeding ₹ 4.00	5870592	17821440	4193280	3943680
6	Exceeding ₹ 4.00 but not exceeding ₹ 5.00	5870592	17821440	4193280	3943680
7	Exceeding ₹ 5.00 but not exceeding ₹ 6.00	5870592	17821440	4193280	3943680
8	Exceeding ₹ 6.00 but not exceeding ₹ 7.00	5591040	16972800	3993600	3744000
9	Exceeding ₹ 7.00 but not exceeding ₹ 8.00	5591040	16972800	3993600	3744000
10	Exceeding ₹ 8.00 but not exceeding ₹ 9.00	5591040	16972800	3993600	3744000
11	Exceeding ₹ 9.00 but not exceeding ₹ 10.00	5591040	16972800	3993600	3744000
12	Exceeding ₹ 10.00 but not exceeding ₹ 15.00	5255578	15954432	3753984	3566285
13	Exceeding ₹ 15.00 but not exceeding ₹ 20.00	4940243	14997166	3528745	3352308
14	Exceeding ₹ 20.00 but not exceeding ₹ 25.00	4643828	14097336	3317020	3151169
15	Exceeding ₹ 25.00 but not exceeding ₹ 30.00	4365199	13251496	3117999	2962099
16	Exceeding ₹ 30.00 but not exceeding ₹ 35.00	4103287	12456406	2930919	2784373
17	Exceeding ₹ 35.00 but not exceeding ₹ 40.00	3857090	11709022	2755064	2617311
18	Exceeding ₹ 40.00 but not exceeding ₹ 45.00	3625664	11006481	2589760	2460272
19	Exceeding ₹ 45.00 but not exceeding ₹ 50.00	3408124	10346092	2434375	2312656
20	Above ₹ 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.