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Amendment to Notification No. 16/2010-CE, dated the 27th February, 2010 so as to prescribe new rate of duty to unmanufactured tobacco and chewing tobacco

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..... notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 16/2010-Central Excise, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27th February, 2010 , namely :- In the said notification, - (i) In the first paragraph,- (a) for the portion beginning with words and packed in and ending with the words of the said table , the words, brackets, figures and letters having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) of Table-2, as the case may be, at which they can be operated for packing of specified goods which are pack .....

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..... 36.71 16.42 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 36.22 34.41 57.96 55.06 24.63 3 Exceeding Re.1.50 but not exceeding ₹ 2.00 43.47 41.05 69.55 65.68 31.20 4 Exceeding Re.2.00 but not exceeding ₹ 3.00 65.20 61.58 104.32 98.53 44.46 5 Exceeding Re.3.00 but not exceeding ₹ 4.00 81.14 76.31 .....

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..... Exceeding Re.15.00 but not exceeding ₹ 20.00 341.41 324.34 546.25 518.94 14 Exceeding Re.20.00 but not exceeding ₹ 25.00 401.15 381.09 641.84 609.75 15 Exceeding Re.25.00 but not exceeding ₹ 30.00 452.50 429.87 724.00 687.80 16 Exceeding Re.30.00 but not exceeding ₹ 35.00 496.24 471.43 793.99 754.29 .....

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..... ale price, of 450 pouches per minute, shall be = ₹ 942.10 + 18.84 x (55-50) lakh = ₹ 1036.3 lakh. Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of ₹ 15.00 (i.e. P ) packed with the aid of a machine having any maximum packing speed shall be = ₹ 103.49 + 10.35 x (15-10) lakh = ₹ 155.24 lakh. Table-2 Sl. No. (1) Retail sale price (per pouch) (2) Rate of Duty per packing machine per month (Rupees in lakh) Jarda Scented Tobacco Unmanufactured Tobacco Any speed (3) Any speed (4) .....

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..... 106.39 99.74 10 Exceeding Re. 8.00 but not exceeding ₹ 9.00 216.37 106.39 99.74 11 Exceeding Re. 9.00 but not exceeding ₹ 10.00 216.37 106.39 99.74 12 Exceeding Re. 10.00 but not exceeding ₹ 15.00 305.09 150.01 142.51 13 Exceeding Re. 15.00 but not exceeding ₹ 20.00 382.37 188.01 178.61 14 Exceeding Re. 20.00 but not exceeding .....

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..... agraph 2, for the words The number of packing machines , the words The number of packing machines and the maximum packing speed at which the machine can be operated for packing of specified goods of various retail sale prices shall be substituted; (iii) in paragraph 3, for Table-2, the following Table shall be substituted, namely:- Table-3 Sl. No. Duty Duty ratio for unmanufactured tobacco Duty ratio for chewing tobacco/Jarda scented Tobacco/filter khaini (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 0.9291 .....

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