Jarda Scented Tobacco Divided into Two Ranges
The
speed range for ‘jarda scented tobacco’ has been
divided into two ranges (as in case of chewing tobacco),
a. first upto 300 pouches per minute;
and
b. second from 301 onwards,
and the
deemed capacity and duty payable have been notified accordingly. Notification
No.11/2010-Central Excise (N.T.), dated 27.02.2010 [The Chewing Tobacco and
Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection
of Duty) Rules, 2010] as amended by notification No.13/2015-Central Excise
(N.T.), dated 30.04.2015 [for deemed capacity of production] and notification
No.16/2010-Central Excise, dated the 27.02.2010 as amended by notification
No.25/2015-Central Excise, dated the 30.04.2015 [for duty payable per machine
per month] refer.
[Central
Excise Notification No. 25 dated 30th April 2015]
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. 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, in the first paragraph,-
(i) for the
portion beginning with the words “having maximum speed” and ending with the
words, brackets, figures and letter “or column (4b) of Table-2”, 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)
or column (5) of Table-2, as the case may be, at which they can be operated for
packing of specified goods which are packed in pouches of retail sale prices as
specified in column (2) of Table-1 or Table-2, as the case may be, the rates of
duty specified in the corresponding entry in column (3a) or column (3b) or
column (4a) or column (4b) or column (5) of the said Table-1 or column (3) or
column (4) or column (5a) or column (5b) of the said Table-2”, shall be
substituted;
(ii) for Table-2 and the Illustration thereto, the following
shall be substituted, namely :-
|
“Table-2 |
|||||
|
|
|
Rate of Duty per
packing machine per month (rupees in lakh) |
|||
|
S. No. |
Retail sale price
(per pouch) |
Jarda Scented Tobacco |
Unmanufactured
Tobacco |
||
|
|
|
Upto 300 pouches per minute |
301 pouches per minute
and above |
Any speed |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
Without lime
tube/lime pouches |
With lime
tube/lime pouches |
|
|
|
|
|
(5a) |
(5b) |
|
1 |
Up to Re.1.00 |
27.05 |
82.11 |
13.30 |
12.63 |
|
2 |
Exceeding Re.1.00
but not exceeding Rs.1.50 |
40.57 |
123.16 |
19.95 |
18.95 |
|
3 |
Exceeding Rs.1.50
but not exceeding Rs.2.00 |
48.68 |
147.79 |
23.94 |
22.61 |
|
4 |
Exceeding Rs.2.00
but not exceeding Rs.3.00 |
73.03 |
221.69 |
35.91 |
33.91 |
|
5 |
Exceeding Rs.3.00
but not exceeding Rs.4.00 |
90.88 |
275.88 |
44.68 |
42.02 |
|
6 |
Exceeding Rs.4.00
but not exceeding Rs.5.00 |
113.60 |
344.84 |
55.85 |
52.53 |
|
7 |
Exceeding Rs.5.00
but not exceeding Rs.6.00 |
136.32 |
413.81 |
67.03 |
63.04 |
|
8 |
Exceeding Rs.6.00
but not exceeding Rs.7.00 |
216.37 |
656.85 |
106.39 |
99.74 |
|
9 |
Exceeding Rs.7.00
but not exceeding Rs.8.00 |
216.37 |
656.85 |
106.39 |
99.74 |
|
10 |
Exceeding Rs.8.00
but not exceeding Rs.9.00 |
216.37 |
656.85 |
106.39 |
99.74 |
|
11 |
Exceeding Rs.9.00
but not exceeding Rs.10.00 |
216.37 |
656.85 |
106.39 |
99.74 |
|
12 |
Exceeding
Rs.10.00 but not exceeding Rs.15.00 |
305.09 |
926.15 |
150.01 |
142.51 |
|
13 |
Exceeding Rs.15.00
but not exceeding Rs.20.00 |
382.37 |
1160.78 |
188.01 |
178.61 |
|
14 |
Exceeding
Rs.20.00 but not exceeding Rs.25.00 |
449.29 |
1363.92 |
220.91 |
209.87 |
|
15 |
Exceeding
Rs.25.00 but not exceeding Rs.30.00 |
506.80 |
1538.50 |
249.19 |
236.73 |
|
16 |
Exceeding
Rs.30.00 but not exceeding Rs.35.00 |
555.79 |
1687.22 |
273.28 |
259.61 |
|
17 |
Exceeding
Rs.35.00 but not exceeding Rs.40.00 |
597.08 |
1812.56 |
293.58 |
278.90 |
|
18 |
Exceeding Rs.40.00
but not exceeding Rs.45.00 |
631.41 |
1916.78 |
310.46 |
294.94 |
|
19 |
Exceeding
Rs.45.00 but not exceeding Rs.50.00 |
659.47 |
2001.97 |
324.26 |
308.05 |
|
20 |
Above Rs.50.00 |
659.47+13.19 x
(P-50) |
2001.97+40.04 x
(P-50) |
324.26+6.49 x
(P-50) |
308.05+6.16 x
(P-50) |
|
|
|
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 jarda
scented tobacco pouch having retail sale price of Rs.
55.00 (i.e. „P‟) packed with the aid of a machine having maximum packing
speed, at which it can be operated for packing jarda
scented tobacco pouch of the said retail sale price, of 250 pouches per minute,
shall be =Rs. 659.47+13.19 x (55-50) lakh = Rs. 725.42 lakh.”.
[F.No. 334/5/2015 –TRU]
[Central
Excise Notification No. 13 (Non Tariff) dated 30
April 2015]
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 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) in rule 5,-
(a) for the portion beginning with the words “The quantity of
notified goods” and ending with the words “or column (4b) of the said Table-2,
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) or column (5) of the said Table-2, as the case may be, per month
shall be as is equal to the corresponding entry specified in column (3a) or
column (3b) or column (4a) or column (4b) or column (5) of the said Table-1, or
column (3) or column (4) or column (5a) or column (5b) of the said Table-2, as the
case may be”;
(b) for the Table-2 and the entries relating thereto, the
following shall be substituted, namely:-
|
“Table-2 |
|||||
|
|
|
Capacity of production
per packing machine per month for Jarda Scented
Tobacco and Unmanufactured Tobacco (number of pouches) |
|||
|
S. No. |
Retail sale price (per
pouch) |
Jarda
Scented Tobacco |
Unmanufactured Tobacco |
||
|
|
|
Upto
300 pouches per minute |
301 pouches per minute and above |
Any speed |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
Without lime tube/lime pouches |
With lime tube/lime pouches |
|
|
|
|
|
(5a) |
(5b) |
|
1 |
Up to Re.1.00 |
6988800 |
21216000 |
4992000 |
4742400 |
|
2 |
Exceeding Re.1.00 but not exceeding Rs.1.50 |
6988800 |
21216000 |
4992000 |
4742400 |
|
3 |
Exceeding Rs.1.50 but not exceeding Rs.2.00 |
6289920 |
19094400 |
4492800 |
4243200 |
|
4 |
Exceeding Rs.2.00 but not exceeding Rs.3.00 |
6289920 |
19094400 |
4492800 |
4243200 |
|
5 |
Exceeding Rs.3.00 but not exceeding Rs.4.00 |
5870592 |
17821440 |
4193280 |
3943680 |
|
6 |
Exceeding Rs.4.00 but not exceeding Rs.5.00 |
5870592 |
17821440 |
4193280 |
3943680 |
|
7 |
Exceeding Rs.5.00 but not exceeding Rs.6.00 |
5870592 |
17821440 |
4193280 |
3943680 |
|
8 |
Exceeding Rs.6.00 but not exceeding Rs.7.00 |
5591040 |
16972800 |
3993600 |
3744000 |
|
9 |
Exceeding Rs.7.00 but not exceeding Rs.8.00 |
5591040 |
16972800 |
3993600 |
3744000 |
|
10 |
Exceeding Rs.8.00 but not exceeding Rs.9.00 |
5591040 |
16972800 |
3993600 |
3744000 |
|
11 |
Exceeding Rs.9.00 but not exceeding Rs.10.00 |
5591040 |
16972800 |
3993600 |
3744000 |
|
12 |
Exceeding Rs.10.00 but not exceeding Rs.15.00 |
5255578 |
15954432 |
3753984 |
3566285 |
|
13 |
Exceeding Rs.15.00 but not exceeding Rs.20.00 |
4940243 |
14997166 |
3528745 |
3352308 |
|
14 |
Exceeding Rs.20.00 but not exceeding Rs.25.00 |
4643828 |
14097336 |
3317020 |
3151169 |
|
15 |
Exceeding Rs.25.00 but not exceeding Rs.30.00 |
4365199 |
13251496 |
3117999 |
2962099 |
|
16 |
Exceeding Rs.30.00 but not exceeding Rs.35.00 |
4103287 |
12456406 |
2930919 |
2784373 |
|
17 |
Exceeding Rs.35.00 but not exceeding Rs.40.00 |
3857090 |
11709022 |
2755064 |
2617311 |
|
18 |
Exceeding Rs.40.00 but not exceeding Rs.45.00 |
3625664 |
11006481 |
2589760 |
2460272 |
|
19 |
Exceeding Rs.45.00 but not exceeding Rs.50.00 |
3408124 |
10346092 |
2434375 |
2312656 |
|
20 |
Above Rs.50.00 |
3408124 |
10346092 |
2434375 |
2312656” ; |
(iii) in rule 6, in
sub-rule (3), after the fourth proviso, the following proviso shall be
inserted, namely:-
“Provided
also that the annual capacity of production for the 30th day of April, 2015
shall be calculated on pro-rata basis based on the total number of days in the
month of April, 2015.”
[F
No.334/ /2015-TRU]