TMI BlogSeeks to amend Notification No. 42/2008 - CE, dated the 1st July, 2008 so as to prescribe new rate of duty to Pan Masala and GutkhaX X X X Extracts X X X X X X X X Extracts X X X X ..... ) NOTIFICATION No. 06/2015-Central Excise New Delhi, the 1st March, 2015 G.S.R. 136 (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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 42/2008-Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olumn (5b)" shall be inserted; (b) for Table-1 and the Illustration, the following shall be substituted, namely:- "Table-1 S. No.(1) Retail sale price (per pouch) (2) Rate of duty per packing machine per month (Rs. in lakh) Up to 300 pouches per minute (3) 301 to 750 pouches per minute (4) 751 pouches per minute and above (5) Pan masala Pan masala containing tobacco Pan masala Pan masa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .61 * (P-6) 592.45+ 96.60 * (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') packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of pan masala pouch o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Duty leviable under section 136 of the Finance Act, 2001 0.5111 0.1162 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". [F.No. 334 / 5 /2015 -TRU] (Pramod Kumar) Under Secretary to the Government of India Note: - The principal notification No. 42/2008-Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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