Amends chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. The principal rules were notified vide notification no. 11/2010-Central Excise (N.T) dated the 27th February 2010 - 18/2010 - Central Excise - Non Tariff

Amends chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. The principal rules were notified vide notification no. 11/2010-Central Excise (N.T) dated the 27th February 2010

[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)

New Delhi, dated the 13th April, 2010

Notification No. 18/2010-Central Excise (N.T.)

G.S.R. 320(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 Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, namely :-

1. (i) These rules shall be called the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) (Amendment) Rules, 2010.

(ii) They shall come into force on the 13th day of April 2010.

2. In the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, -

(i) in clause (c) of rule 2, for the words and figures "dated the 27th February, 2010" the following shall be substituted, namely;-

"dated the 27th February, 2010 and jarda scented tobacco notified under sub-section 3A of the Act by notification of the Government of India in the Ministry of Finance(Department of Revenue) no.17/2010-central Excise (N.T) dated the 13th April,2010"

(ii) in rule 3, for the words and figures "dated the 27th February, 2010" the following shall be substituted, namely;-

"dated the 27th February, 2010 and jarda scented tobacco notified under sub-section 3A of the Act any notification of the Government of India in the Ministry of Finance(department of Revenue) no.17/2010-central Excise (N.T) dated the 13th April,2010"

(iii) In rule 5,-

(a) for the words, brackets and figures "column (3) and (4)", the words, brackets and figures "column (3), column (4) or column (5)" shall be substituted; and

(b) for the table, the following shall be substituted, namely:-

"Table

Sl.  No.	Retail sale price (per pouch)	Capacity of production per packing machine per month for chewing tobacco (including Filter Khaini), unmanufactured tobacco and jarda scented tobacco (number of pouches)
		Without lime tube/ lime pouch	With lime tube/lime pouch	Filter Khaini
(1)	(2)	(3)	(4)	5
1	Upto Re. 1.00	2246400	2146560	1497600
2	From Re 1.01 to Rs. 1.50	2246400	2146560	1497600
3	From Rs. 1.51 to Rs. 2.00	2021760	1921920	1422720
4	From Rs. 2.01 to Rs. 3.00	2021760	1921920	1347840
5	From Rs. 3.01 to Rs. 4.00	1896960	1772160	1272960
6	From Rs. 4.01 to Rs. 5.00	1896960	1772160	1198080
7	From Rs. 5.01 to Rs. 6.00	1896960	1772160	1148160
8	From Rs. 6.01 to Rs. 7.00	1797120	1697280	1098240
9	From Rs. 7.01 to Rs. 8.00	1797120	1697280	1048320
10	From Rs. 8.01 to Rs. 9.00	1797120	1697280	998400
11	From Rs. 9.01 to Rs. 10.00	1797120	1697280	948480
12	From Rs. 10.01 to Rs. 15.00	1697280	1597440	948480
13	From Rs. 15.01 to Rs. 20.00	1597440	1522560	-
14	From Rs. 20.01 to Rs. 25.00	1497600	1422720	-
15	From Rs. 25.01 to Rs. 30.00	1422720	1347840	-
16	From Rs. 30.01 to Rs. 35.00	1322880	1248000	-
17	From Rs. 35.01 to Rs. 40.00	1248000	1173120	-
18	From Rs. 40.01 to Rs. 45.00	1173120	1123200	-
19	From Rs. 45.01 to Rs. 50.00	1123200	1073280	-
20	Rs.50.01 and above	1123200	1073280	-

Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 of the table shall be read as " Rs. 10.01 and above".

(iv) in sub-rule (5) of rule 6, the following proviso shall be inserted, namely:-

"Provided that in case it is not feasible to remove such packing machine out of the factory premises, it shall be uninstalled and sealed by the Superintendent of Central Excise in such a manner that it cannot be operated";

(v) in rule 8, for the first proviso, the following shall be substituted, namely:-

"Provided that where a manufacturer uses an operating machine to produce pouches of different retail sale prices during a month, he shall be liable to pay the duty applicable to the pouch bearing the highest retail sale price for the whole month"

(vi) in rule 13, in sub-rule (1), the following proviso shall be inserted namely,-

"Provided that in case it is not feasible to remove such packing machine out of the factory premises, it shall be uninstalled and sealed by the Superintendent of Central Excise in such a manner that it cannot be operated".

[F. No. 334/1/2010-TRU]

(Prashant Kumar)

Under Secretary to the Government of India

Note: The principal rules were notified vide notification no. 11/2010-Central Excise (N.T) dated the 27th February 2010, published in the Gazette of India, Extraordinary, vide number G.S.R.127 (E), dated the 27th February 2010.

 

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Notes:

1 As corrected vide corrigendum notification dated 15-4-2010 and corrigendum notification dated 21-4-2010