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TMI BlogSpecified rate of duty payable on the basis of capacity of production on Pan Masala and GutkhaX X X X Extracts X X X X X X X X Extracts X X X X ..... machine 7 [having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1, 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 the said Table, 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) ] of the said Table, as the case may be: 13 [ TABLE-1 S. No. Retail sale price (per pouch) Rate of duty per packing machine per month (Rs. in lakh) Up to 300 pouches per minute 301 to 750 pouches per minute 751 pouches per minute and above (1) (2) (3) (4) (5) Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco (3a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agraph 3, for Table-2, the following shall be substituted, namely:- S. No. Duty Duty ratio for pan masala Duty ratio for pan masala containing tobacco (1) (2) (3) (4) 1. The duty leviable under the Central Excise Act, 1944 (1 of 1944) 0.3725 0.7864 2. The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 0.1765 0.1165 3. National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) 0.4510 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 . 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), 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. 12 [TABLE-2 S. No. Duty Duty ratio for pan masala Duty ratio for pan masala containing tobacco (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 0.3958 0.8350 2 The additional duty of excise leviable under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r packing machine per month for a gutkha pouch having retail sale price of ₹ 8.00 (i.e. 'P') shall be = ₹ 69 + 11.45*(8-6) lakhs = ₹ 91.90 lakhs 3. Substituted vide Notification No. 01/2014-Central Excise dated 24th January, 2014, before it was read as, 2 [Table-1 Sl. No. Retail sale price (per pouch) Rate of duty Per packing machine per month(Rs. in Lakhs) Pan masala Pan masala containing tobacco (1) (2) (3) (4) 1. Up to ₹ 1.00 14 19 2. Exceeding ₹ 1.00 but not exceeding ₹ 1.50 21 29 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 26 36 4. Exceeding ₹ 2.00 but not exceeding ₹ 3.00 40 54 5. Exceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containing tobacco (1) (2) (3) (4) 1. Up to Re. 1.00 14.76 24.42 2. Exceeding ₹ 1.00 but not exceeding ₹ 1.50 22.14 36.64 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 28.04 46.40 4. Exceeding ₹ 2.00 but not exceeding ₹ 3.00 42.06 69.61 5. Exceeding ₹ 3.00 but not exceeding ₹ 4.00 54.31 89.88 6. Exceeding ₹ 4.00 but not exceeding ₹ 5.00 67.88 112.35 7. Exceeding ₹ 5.00 but not exceeding ₹ 6.00 81.46 134.82 8. Above ₹ 6.00 81.46 + 13.28 * (P-6), 134.82 + 21.98 * (P-6), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 1.50 24.29 41.46 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 30.77 52.51 4. Exceeding ₹ 2.00 but not exceeding ₹ 3.00 46.16 78.77 5. Exceeding ₹ 3.00 but not exceeding ₹ 4.00 59.60 101.70 6. Exceeding ₹ 4.00 but not exceeding ₹ 5.00 74.50 127.13 7. Exceeding ₹ 5.00 but not exceeding ₹ 6.00 89.40 152.56 8. Exceeding ₹ 6.00 89.40 + 14.58 x (P-6), 152.56 + 24.87 x (P-6), 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 pan masala pouch having retail sale price of ₹ 8.00 (i.e. ‟P‟) shall be= ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 107.33 2. From ₹ 1.01 to ₹ 1.50 25.95 44.27 42.46 72.45 94.35 160.99 3. From ₹ 1.51 to ₹ 2.00 32.86 56.08 53.78 91.77 119.51 203.92 4. From ₹ 2.01 to ₹ 3.00 49.30 84.12 80.67 137.65 179.26 305.88 5. From ₹ 3.01 to ₹ 4.00 63.65 108.62 104.16 177.74 231.47 394.97 6. From ₹ 4.01 to ₹ 5.00 79.57 135.77 130.20 222.17 289.34 493.71 7. From ₹ 5.01 to ₹ 6.00 95.48 162.92 156.24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 751 pouches per minute and above (1) (2) (3) (4) (5) Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco (3a) (3b) (4a) (4b) (5a) (5b) 1. Up to ₹ 1.00 18.45 33.29 30.19 54.48 67.09 121.06 2. From ₹ 1.01 to ₹ 1.50 27.68 49.94 45.29 81.71 100.64 181.58 3. From ₹ 1.51 to ₹ 2.00 35.06 63.25 57.36 103.50 127.48 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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