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 ..... vernment 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, 2015. (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 4, the following rule shall be substituted, namely:- "4. Factors relevant to production.- The factors relevant to the production of notified goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h lime tube / lime pouches Without lime tube / lime pouches With lime tube / lime pouches (3a) (3b) (4a) (4b) 1 Up to Re. 1.00 6240000 5928000 9984000 9484800 4243200 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 6240000 5928000 9984000 9484800 4243200 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 5616000 5304000 8985600 8486400 4031040 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 5616000 5304000 8985600 8486400 3829488 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5241600 4929600 8386560 7887360 3638014 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5241600 4929600 8386560 7887360 3456113 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches) Jarda Scented Tobacco Unmanufactured Tobacco Any speed (3) Any speed (4) Without lime tube / lime pouches With lime tube / lime pouches (4a) (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 Exceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the aid of such packing machines and the rate of duty per packing machine corresponding to the highest maximum packing speed as specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2010-CE dated the 27th February, 2010, and unless" shall be inserted. (vii) in FORM - 1, in paragraph 14, after the word "number", the words "and details as per entry (11) " shall be inserted; (viii) in FORM - 2, in paragraph 4,- a) in item (ii), after the words "each Retail Sale Price", the words "and the maximum packing speed at which such packing machines can be operated for packing of notified goods of that Retail Sale Price" shall be inserted; (b) for item (iv), the following item shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... National Calamity Contingent Duty leviable under section 5 of the Finance Act, 2001 (4 of 2001) 11630 1500 1500 10130 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.334/5/2015-TRU] (Pramod Kumar) 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 by notification No. 11/2010-Central Excise (N.T.), dated the 27th February, 2010, vide number G.S.R.127 (E), dated the 27th F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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