Amendments in Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008

[Central Excise Notification No. 19 (Non Tariff) dated 19th March 2012]

In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, namely :-

1.   (1) These rules may be called the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2012.

(2)  They shall come into force on the date of their publication in the Official Gazette.

2.   In the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008,-

(i)   in rule 5, for the Table, the following shall be substituted, namely:-

Table

Sl. No.

Retail sale price (per pouch)

Number of pouches per operating packing machine per month

1.

Up to Re. 1.00

56,16,000

2.

Exceeding Re. 1.00 but not exceeding Rs. 1.50

56,16,000

3.

Exceeding Rs. 1.50 but not exceeding Rs. 2.00

53,35,200

4.

Exceeding Rs. 2.00 but not exceeding Rs. 3.00

53,35,200

5.

Exceeding Rs. 3.00 but not exceeding Rs. 4.00

51,66,720

6.

Exceeding Rs. 4.00 but not exceeding Rs. 5.00

51,66,720

7.

Exceeding Rs. 5.00 but not exceeding Rs. 6.00

51,66,720

8.

Above Rs. 6.00

50,54,400”

(ii)  in rule 6, in sub-rule 3, after the proviso, following shall be inserted, namely:-

“Provided also that annual capacity of production for the period from the 17th day of March, 2012 to the 31st day of March, 2012 shall be calculated on pro-rata basis for the total number of days in the month of March, 2012 and the number of days remaining in the month starting from and including 17th day of March, 2012.”

[F No.334/1/2012-TRU]