9911796707
TMI BlogChewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 notified vide by notification No. 11/2010-Central Excise (N.T.), dated the 27th February, 2010 - Various changesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 4 , the following rule shall be substituted, namely:- 4. Factors relevant to production.- The factors relevant to the production of notified goods shall be the number of packing machines in the factory of the manufacturer and the maximum packing speed at which such packing machines can be operated for packing of notified goods of various retail sale prices. ; (ii) in rule 5 ,- (a) for the portion beginning with the words The quantity of notified goods and ending with the words 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) of the said Table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5241600 4929600 8386560 7887360 3283307 8 Exceeding ₹ 6.00 but not exceeding ₹ 7.00 4992000 4680000 7987200 7488000 3119142 9 Exceeding ₹ 7.00 but not exceeding ₹ 8.00 4992000 4680000 7987200 7488000 2963185 10 Exceeding ₹ 8.00 but not exceeding ₹ 9.00 4992000 4680000 7987200 7488000 2815026 11 Exceeding ₹ 9.00 but not exceeding ₹ 10.00 4992000 4680000 7987200 7488000 2674274 12 Exceeding ₹ 10.00 but not exceeding ₹ 15.00 4692480 4457856 7507 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4b) 1 Up to Re.1.00 6988800 4992000 4742400 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 6988800 4992000 4742400 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 6289920 4492800 4243200 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 6289920 4492800 4243200 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5870592 4193280 3943680 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5870592 4193280 3943680 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5870592 4193280 3943680 8 Exceeding ₹ 6.00 but not exceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory can be operated for packing of notified goods of various retail sale prices shall be inserted. (c) in sub-rule (3), after the third 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, 2015 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, 2015. ; (d) in sub-Rule (6), after the words existing retail sale price , the words or in case of commencement of manufacture of goods of a new retail sale price, the maximum packing speed at which the packing machines can be operated for packing of goods of such new retail sale price shall be inserted; (iv) in rule 9 , - (a) after the first proviso, the following proviso shall be inserted, namely:- Provided further that monthly duty payable for the month of March, 2015 shall be paid on or before the 15th day o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The duty leviable under the Central Excise Act, 1944 ( 1 of 1994) 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) 4 Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) Illustration-Assuming that the total duty payable on chewing tobacco under section 3A of the Act for a particular month is ₹ 10 lakh and that the CENVAT credit is available and is also utilise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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