Capacity based rate of duty - unmanufactured tobacco, bearing a brand name - chewing tobacco - 16/2010 - Central Excise - Tariff

Recinded vide Not. 19/2017 - Dated 1-7-2017 Notification - Central Excise - CE Capacity based rate of duty - unmanufactured tobacco, bearing a brand name - chewing tobacco [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) Dated: February 27, 2010 Notification No. 16/2010-CX. G.S.R. 118 (E).- In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944 (1 of 1944) , the Central Government hereby specifies on, - (i) unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) ; 1 [***] 2 [(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act ; and (iii) Jarda scented Tobacco falling under tariff item 2403 99 30 of the said Tariff Act ] (hereinafter referred to as specified goods) manufactured with the aid of packing machine 15 [having maximum packing speed 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, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding entry 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 : 21 [ TABLE-1 S. No. Retail sale price (Per pouch) Rate of duty per packing machine per month (Rupee in lakh) Chewing Tobacco (other than Filter Khaini) Chewing tobacco (commonly known as Filter Khaini) Upto 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 Upto Re.1.00 32.39 30.77 46.28 43.96 98.34 93.42 19.67 2 Exceeding Re. 1.00 but not exceeding Rs. 1.50 48.59 46.16 69.41 65.94 147.50 140.13 29.50 3 Exceeding Re. 1.50 but not exceeding Rs. 2.00 58.31 55.07 83.30 78.67 177.01 167.17 37.37 4 Exceeding Re. 2.00 but not exceeding Rs. 3.00 87.46 82.60 124.94 118.00 265.51 250.76 53.25 5 Exceeding Re. 3.00 but not exceeding Rs. 4.00 108.84 102.36 155.49 146.23 330.41 310.74 67.45 6 Exceeding Re. 4.00 but not exceeding Rs. 5.00 136.05 127.95 194.36 182.79 413.01 388.43 80.10 7 Exceeding Re. 5.00 but not exceeding Rs. 6.00 163.26 153.54 233.23 219.35 495.61 466.11 91.31 8 Exceeding Re. 6.00 but not exceeding Rs. 7.00 259.14 242.95 370.21 347.07 786.69 737.52 101.20 9 Exceeding Re. 7.00 but not exceeding Rs. 8.00 259.14 242.95 370.21 347.07 786.69 737.52 109.87 10 Exceeding Re. 8.00 but not exceeding Rs. 9.00 259.14 242.95 370.21 347.07 786.69 737.52 117.43 11 Exceeding Re. 9.00 but not exceeding Rs. 10.00 259.14 242.95 370.21 347.07 786.69 737.52 123.95 12 Exceeding Re. 10.00 but not exceeding Rs. 15.00 365.39 347.12 521.99 495.89 1109.23 1053.77 123.95+12. 40 x(P-10) 13 Exceeding Re. 15.00 but not exceeding Rs. 20.00 457.96 435.06 654.23 621.52 1390.24 1320.73 14 Exceeding Re. 20.00 but not exceeding Rs. 25.00 538.10 511.20 768.72 730.28 1633.53 1551.85 15 Exceeding Re. 25.00 but not exceeding Rs. 30.00 606.98 576.63 867.12 823.76 1842.62 1750.49 16 Exceeding Re. 30.00 but not exceeding Rs. 35.00 665.66 632.37 950.94 903.39 2020.74 1919.70 17 Exceeding Re. 35.00 but not exceeding Rs. 40.00 715.10 679.35 1021.58 970.50 2170.85 2062.31 18 Exceeding Re. 40.00 but not exceeding Rs. 45.00 756.22 718.41 1080.32 1026.30 2295.68 2180.89 19 Exceeding Re. 45.00 but not exceeding Rs. 50.00 789.83 750.34 1128.33 1071.92 2397.71 2277.82 20 Above Rs. 50.00 789.83+15.80x (P-50) 750.34+15 .01 x (P-50) 1128.33+2 2.57 x (P50) 1071.32+2 1.44x (P50) 2397.71+47.95x (P50) 2277.82+4 5.56 x (P50) Where P above represents retail sale price of the pouch for which rate of duty is to be determined. Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (2) shall be read as Rs. 10.01 and above. Illustration 1 :- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube having retail sale price of Rs. 55.00 (i.e. P ) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of chewing tobacco (other than filter khaini) pouch of the said retail sale price, of 450 pouches per minute, shall be = Rs. 1128.33 +22.57 x (55-50) lakh = Rs. 1241.18 lakh. Illustration 2 :- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of Rs. 15.00 (i.e. P ) packed with the aid of a machine having any maximum packing speed shall be = 123.95+12.40 x (15-10)= Rs. 185.95 lakh.] 21 [ TABLE-2 S.No. Retail sale price (per pouch) Rate of duty per packing machine per month (rupees in lakh) Jarda Scented Tobacco Unmanufactured Tobacco Upto 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 32.39 46.28 98.34 16.24 15.43 2 Exceeding Re. 1.00 but not exceeding Rs. 1.50 48.59 69.41 147.50 24.36 23.14 3 Exceeding Rs. 1.50 but not exceeding Rs. 2.00 58.31 83.30 177.01 29.23 27.61 4 Exceeding Rs. 2.00 but not exceeding Rs. 3.00 87.46 124.94 265.51 43.85 41.42 5 Exceeding Rs. 3.00 but not exceeding Rs. 4.00 108.84 155.49 330.41 54.57 51.32 6 Exceeding Rs. 4.00 but not exceeding Rs. 5.00 136.05 194.36 413.01 68.21 64.15 7 Exceeding Rs. 5.00 but not exceeding Rs. 6.00 163.26 233.23 495.61 81.86 76.98 8 Exceeding Rs. 6.00 but not exceeding Rs. 7.00 259.14 370.21 786.69 129.93 121.81 9 Exceeding Rs. 7.00 but not exceeding Rs. 8.00 259.14 370.21 786.69 129.93 121.81 10 Exceeding Rs. 8.00 but not exceeding Rs. 9.00 259.14 370.21 786.69 129.93 121.81 11 Exceeding Rs. 9.00 but not exceeding Rs. 10.00 259.14 370.21 786.69 129.93 121.81 12 Exceeding Rs. 10.00 but not exceeding Rs. 15.00 365.39 521.99 1109.23 183.20 174.04 13 Exceeding Rs. 15.00 but not exceeding Rs. 20.00 457.96 654.23 1390.24 229.62 218.13 14 Exceeding Rs. 20.00 but not exceeding Rs. 25.00 538.10 768.72 1633.53 269.80 256.31 15 Exceeding Rs. 25.00 but not exceeding Rs. 30.00 606.98 867.12 1842.62 304.33 289.12 16 Exceeding Rs. 30.00 but not exceeding Rs. 35.00 665.66 950.94 2020.74 333.75 317.06 17 Exceeding Rs. 35.00 but not exceeding Rs. 40.00 715.10 1021.58 2170.85 358.54 340.62 18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 756.22 1080.32 2295.68 379.16 360.20 19 Exceeding Rs. 45.00 but not exceeding Rs. 50.00 789.83 1128.33 2397.71 396.01 376.21 20 Above Rs. 50.00 789.83+15.80x (P-50) 1128.33+22.57 x (P-50) 2397.71+47.95x (P-50) 396.01+7.92 x (P-50) 376.21+7.52 x (P-50) Where P above represents retail sale price of the pouch for which rate of duty is to be determined. Illustration :- The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs. 55.00 (i.e. P ) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of jarda scented tobacco pouch of the said retail sale price, of 400 pouches per minute, shall be = Rs. 1128.33+22.57 x(55-50) = Rs. 1241.18 lakh.] Explanation 1. - For the purposes of this notification, packing machine includes all types of Form, Fill and Seal (FFS) machines and Profile Pouch Making Machine, by whatever names called, whether vertical or horizontal, with or without collar, single-track or multi-track, and any other type of packing machine used for packing of pouches of notified goods. Explanation 2. - For the purposes of this notification, if there are multiple track or multiple line packing machines, each such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the duty liability. Explanation 3. - For the purposes of this notification, retail sale price means the maximum price at which the specified goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for the sale : Provided that where on the package, more than one retail sale price is declared, the maximum of such retail sale prices shall be deemed to be the retail sale price : Provided further that if the goods are cleared in wholesale packages containing a number of standard packages with retail sale price declared on them, then, such declared retail sale price shall be taken into consideration for determining the rate of duty under respective serial numbers referred to in Table-1. Explanation 4. - For the purposes of this notification, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person. 5 [Explanation 5.- For the purposes of this notification, filter khaini means chewing tobacco which is packed in sachets of filter paper or fabric before being packed in pouches with the aid of a packing machine] 2. 11 [The number of packing machines and the maximum packing speed at which the machine can be operated for packing of specified goods of various retail sale prices] for the purpose of computation of the rate of excise duty specified in the opening paragraph shall be determined in terms of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. 3. The duty levied and collected on such specified goods shall be the aggregate of the duty leviable under the Central Excise Act, 1944 (1 of 1944) , the additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) , the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) which is levied only in case of chewing tobacco, Education Cess leviable under section 91 of the Finance Act, 2004, (23 of 2004) and Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) and shall be apportioned in the ratios specified in the Table-2 below. 21 [ TABLE-3 S.No. Duty Duty ratio for Unmanufactured Tobacco Duty ratio for Chewing Tobacco/ Jarda Scented Tobacco/Filter Khaini (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 (1 of 1944) 0.8852 0.7864 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 0.1148 0.1165 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) 0.0 0.0971 4 Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) 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.] 4.. This notification shall come into force on the 8th March, 2010. [F.No.334/1/2010-TRU] (Prashant Kumar) Under Secretary to the Government of India ********************* Notes: 15. Substituted vide Not. 16/2016 - Dated 1-3-2016 , before it was read as , ( 13 [having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) or column (5) of Table-2, as the case may be, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of Table-1 or Table-2, as the case may be, the rates of duty specified in the corresponding entry 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] ) 16. Substituted vide Not. 16/2016 - Dated 1-3-2016 , before it was read as , 10 [Table-1 Sl.No. (1) Retail sale price (per pouch) (2) Rate of duty per packing machine per month (Rupees in lakh) Chewing tobacco (other than filter khaini ) Chewing tobacco (commonly known as filter khaini) Upto 300 pouches per minute (3) 301 pouches per minute and above (4) Any speed (5) Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches (3a) (3b) (4a) (4b) 1 Up to Re. 1.00 24.15 22.94 38.64 36.71 16.42 2 Exceeding Re.1.00 but not exceeding Rs. 1.50 36.22 34.41 57.96 55.06 24.63 3 Exceeding Re.1.50 but not exceeding Rs. 2.00 43.47 41.05 69.55 65.68 31.20 4 Exceeding Re.2.00 but not exceeding Rs. 3.00 65.20 61.58 104.32 98.53 44.46 5 Exceeding Re.3.00 but not exceeding Rs. 4.00 81.14 76.31 129.82 122.10 56.32 6 Exceeding Re.4.00 but not exceeding Rs. 5.00 101.42 95.39 162.28 152.62 66.88 7 Exceeding Re.5.00 but not exceeding Rs. 6.00 121.71 114.47 194.74 183.14 76.24 8 Exceeding Re.6.00 but not exceeding Rs. 7.00 193.19 181.12 309.10 289.79 84.50 9 Exceeding Re.7.00 but not exceeding Rs. 8.00 193.19 181.12 309.10 289.79 91.74 10 Exceeding Re.8.00 but not exceeding Rs. 9.00 193.19 181.12 309.10 289.79 98.05 11 Exceeding Re.9.00 but not exceeding Rs. 10.00 193.19 181.12 309.10 289.79 103.49 12 Exceeding Re.10.00 but not exceeding Rs. 15.00 272.40 258.78 435.84 414.05 103.49 + 10.35 x (P-10) 13 Exceeding Re.15.00 but not exceeding Rs. 20.00 341.41 324.34 546.25 518.94 14 Exceeding Re.20.00 but not exceeding Rs. 25.00 401.15 381.09 641.84 609.75 15 Exceeding Re.25.00 but not exceeding Rs. 30.00 452.50 429.87 724.00 687.80 16 Exceeding Re.30.00 but not exceeding Rs. 35.00 496.24 471.43 793.99 754.29 17 Exceeding Re.35.00 but not exceeding Rs. 40.00 533.10 506.45 852.97 810.32 18 Exceeding Re.40.00 but not exceeding Rs. 45.00 563.76 535.57 902.01 856.91 19 Exceeding Re.45.00 but not exceeding Rs. 50.00 588.81 559.37 942.10 895.00 20 Above Rs. 50.00 588.81 + 11.78 x (P-50) 559.37 + 11.19 x (P-50) 942.10 + 18.84 x (P-50) 895.00 + 17.90 x (P-50) where P above represents retail sale price of the pouch for which rate of duty is to be determined Note:- For the purposes of entry in column number (5), against Sl.No.12, the entry in column number (2) shall be read as Rs. 10.01 and above . Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube having retail sale price of Rs. 55.00 (i.e. P ) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of chewing tobacco (other than filter khaini) pouch of the said retail sale price, of 450 pouches per minute, shall be = Rs. 942.10 + 18.84 x (55-50) lakh = Rs. 1036.3 lakh. Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of Rs. 15.00 (i.e. P ) packed with the aid of a machine having any maximum packing speed shall be = Rs. 103.49 + 10.35 x (15-10) lakh = Rs. 155.24 lakh. 17. Substituted vide Not. 16/2016 - Dated 1-3-2016 , before it was read as, 14 [ TABLE-2 S. No. Retail sale price (per pouch) Rate of Duty per packing machine per month (rupees in lakh) 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 27.05 82.11 13.30 12.63 2 Exceeding Re.1.00 but not exceeding Rs. 1.50 40.57 123.16 19.95 18.95 3 Exceeding Rs. 1.50 but not exceeding Rs. 2.00 48.68 147.79 23.94 22.61 4 Exceeding Rs. 2.00 but not exceeding Rs. 3.00 73.03 221.69 35.91 33.91 5 Exceeding Rs. 3.00 but not exceeding Rs. 4.00 90.88 275.88 44.68 42.02 6 Exceeding Rs. 4.00 but not exceeding Rs. 5.00 113.60 344.84 55.85 52.53 7 Exceeding Rs. 5.00 but not exceeding Rs. 6.00 136.32 413.81 67.03 63.04 8 Exceeding Rs. 6.00 but not exceeding Rs. 7.00 216.37 656.85 106.39 99.74 9 Exceeding Rs. 7.00 but not exceeding Rs. 8.00 216.37 656.85 106.39 99.74 10 Exceeding Rs. 8.00 but not exceeding Rs. 9.00 216.37 656.85 106.39 99.74 11 Exceeding Rs. 9.00 but not exceeding Rs. 10.00 216.37 656.85 106.39 99.74 12 Exceeding Rs. 10.00 but not exceeding Rs. 15.00 305.09 926.15 150.01 142.51 13 Exceeding Rs. 15.00 but not exceeding Rs. 20.00 382.37 1160.78 188.01 178.61 14 Exceeding Rs. 20.00 but not exceeding Rs. 25.00 449.29 1363.92 220.91 209.87 15 Exceeding Rs. 25.00 but not exceeding Rs. 30.00 506.80 1538.50 249.19 236.73 16 Exceeding Rs. 30.00 but not exceeding Rs. 35.00 555.79 1687.22 273.28 259.61 17 Exceeding Rs. 35.00 but not exceeding Rs. 40.00 597.08 1812.56 293.58 278.90 18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 631.41 1916.78 310.46 294.94 19 Exceeding Rs. 45.00 but not exceeding Rs. 50.00 659.47 2001.97 324.26 308.05 20 Above Rs. 50.00 659.47+13.19 x (P-50) 2001.97+40.04 x (P-50) 324.26+6.49 x (P-50) 308.05+6.16 x (P-50) where P above represents retail sale price of the pouch for which rate of duty is to be determined. Illustration: - The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs. 55.00 (i.e. P ) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing jarda scented tobacco pouch of the said retail sale price, of 250 pouches per minute, shall be =Rs. 659.47+13.19 x (55-50) lakh = Rs. 725.42 lakh.] 18. Substituted vide Not. 16/2016 - Dated 1-3-2016 , before it was read as, 12 [Table-3 Sl. No. Duty Duty ratio for unmanufactured tobacco Duty ratio for chewing tobacco/Jarda scented Tobacco/filter khaini (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 0.9291 0.8139 2 The additional duty of Excise leviable under section 85 of the Finance Act, 2005 0.0709 0.0698 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 0.0 0.1163 4 Education Cess leviable under section 91 of the Finance Act, 2004 0.0 0.0 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 0.0 0.0 .] 19. Corrigendum vide F.No.334/ 8/2016-TRU - Dated 30-3-2016 20. Corrigendum vide F.No.334/ 8/2016-TRU - Dated 30-3-2016 21. Table-1, and Illustrations , TABLE-2 and the Illustration , Table-3 are substituted vide Not. 07/2017 - Dated 2-2-2017