Seeks to amend Notification No. 27/2012-Central Excise (N.T) so as to prescribe the time limit for filing application for refund of CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004, in case of export of services. - 10/2016 - Central Excise - Non Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 10/2016-Central Excise (N.T.) New Delhi, the 1st March, 2016 G.S.R. 241 (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, 2016. (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 5, the following shall be substituted, namely:- 5. Quantity deemed to be produced.- 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) or column (6) of Table-1, or column (3) or column (4) or column (5) or column (6) of 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 (5a) or column (5b) or column (6) of Table-1, or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-2, as the case may be. Table-1 S.No. Retail sale price (per pouch) 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 301 to 450 pouches per minute 451 pouches per minute and above Any speed (1) (2) (3) (4) (5) (6) Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches (3a) (3b) (4a) (4b) (5a) (5b) 1 Up to Re. 1.00 6988800 6639360 9984000 9484800 21216000 20155200 4243200 2 Exceeding Re. 1.00 but not exceeding 1.50 6988800 6639360 9984000 9484800 21216000 20155200 4243200 3 Exceeding 1.50 but not exceeding 2.00 6289920 5940480 8985600 8486400 19094400 18033600 4031040 4 Exceeding 2.00 but not exceeding 3.00 6289920 5940480 8985600 8486400 19094400 18033600 3829488 5 Exceeding 3.00 but not exceeding 4.00 5870592 5521152 8386560 7887360 17821440 16760640 3638014 6 Exceeding 4.00 but not exceeding 5.00 5870592 5521152 8386560 7887360 17821440 16760640 3456113 7 Exceeding 5.00 but not exceeding 6.00 5870592 5521152 8386560 7887360 17821440 16760640 3283307 8 Exceeding 6.00 but not exceeding 7.00 5591040 5241600 7987200 7488000 16972800 15912000 3119142 9 Exceeding 7.00 but not exceeding 8.00 5591040 5241600 7987200 7488000 16972800 15912000 2963185 10 Exceeding 8.00 but not exceeding 9.00 5591040 5241600 7987200 7488000 16972800 15912000 2815026 11 Exceeding 9.00 but not exceeding 10.00 5591040 5241600 7987200 7488000 16972800 15912000 2674274 12 Exceeding 10.00 but not exceeding 15.00 5255578 4992799 7507968 7132570 15954432 15156710 2674274 13 Exceeding 15.00 but not exceeding 20.00 4940243 4693231 7057490 6704615 14997166 14247308 14 Exceeding 20.00 but not exceeding 25.00 4643828 4411637 6634041 6302338 14097336 13392469 15 Exceeding 25.00 but not exceeding 30.00 4365199 4146939 6235998 5924198 13251496 12588921 16 Exceeding 30.00 but not exceeding 35.00 4103287 3898122 5861838 5568746 12456406 11833586 17 Exceeding 35.00 but not exceeding 40.00 3857090 3664235 5510128 5234622 11709022 11123571 18 Exceeding 40.00 but not exceeding 45.00 3625664 3444381 5179520 4920544 11006481 10456156 19 Exceeding 45.00 but not exceeding 50.00 3408124 3237718 4868749 4625312 10346092 9828787 20 Above 50.00 3408124 3237718 4868749 4625312 10346092 9828787 Note : - In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be read as 10.01 and above. 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 Up to 300 pouches per minute 301 to 450 pouches per minute 451 pouches per minute and above Any speed (1) (2) (3) (4) (5) (6) Without lime tube/lime pouches With lime tube/lime pouches (6a) (6b) 1 Up to Re. 1.00 6988800 9984000 21216000 4992000 4742400 2 Exceeding Re. 1.00 but not exceeding 1.50 6988800 9984000 21216000 4992000 4742400 3 Exceeding 1.50 but not exceeding 2.00 6289920 8985600 19094400 4492800 4243200 4 Exceeding 2.00 but not exceeding 3.00 6289920 8985600 19094400 4492800 4243200 5 Exceeding 3.00 but not exceeding 4.00 5870592 8386560 17821440 4193280 3943680 6 Exceeding 4.00 but not exceeding 5.00 5870592 8386560 17821440 4193280 3943680 7 Exceeding 5.00 but not exceeding 6.00 5870592 8386560 17821440 4193280 3943680 8 Exceeding 6.00 but not exceeding 7.00 5591040 7987200 16972800 3993600 3744000 9 Exceeding 7.00 but not exceeding 8.00 5591040 7987200 16972800 3993600 3744000 10 Exceeding 8.00 but not exceeding 9.00 5591040 7987200 16972800 3993600 3744000 11 Exceeding 9.00 but not exceeding 10.00 5591040 7987200 16972800 3993600 3744000 12 Exceeding 10.00 but not exceeding 15.00 5255578 7507968 15954432 3753984 3566285 13 Exceeding 15.00 but not exceeding 20.00 4940243 7057490 14997166 3528745 3352308 14 Exceeding 20.00 but not exceeding 25.00 4643828 6634041 14097336 3317020 3151169 15 Exceeding 25.00 but not exceeding 30.00 4365199 6235998 13251496 3117999 2962099 16 Exceeding 30.00 but not exceeding 35.00 4103287 5861838 12456406 2930919 2784373 17 Exceeding 35.00 but not exceeding 40.00 3857090 5510128 11709022 2755064 2617311 18 Exceeding 40.00 but not exceeding 45.00 3625664 5179520 11006481 2589760 2460272 19 Exceeding 45.00 but not exceeding 50.00 3408124 4868749 10346092 2434375 2312656 20 Above 50.00 3408124 4868749 10346092 2434375 2312656 . Explanation.- For the purposes of this rule, if there are multiple track or multiple line packing machines, 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. ; (ii) in rule 6, in sub-rule (3), after the fifth 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, 2016 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, 2016. ; (iii) in rule 9, after the second proviso, the following proviso shall be inserted, namely:- Provided also that monthly duty payable for the month of March, 2016 shall be paid on or before the 15th day of March, 2016. ; (iv) in FORM 2 , in serial number 4, in item (iv), after the Table and Illustration , for the Table, the following shall be substituted, namely:- 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) 83500 10000 10000 73500 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 6190 1000 1000 5190 3 National Calamity Contingent Duty leviable under section 5 of the Finance Act, 2001 (4 of 2001) 10310 1500 1500 8810 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.334/8/2016-TRU] (Mohit Tewari) 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 vide 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 vide notification No.13/2015-Central Excise (N.T.), dated the 30th April, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 347 (E), dated the 30th April, 2015.