Chewing Tobacco and Unmanufactured Tobacco Packing Machines
Rules Amended
[Central Excise Notification No. 18 (Non Tariff) dated 13th
April 2010]
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 Chewing Tobacco and
Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection
of Duty) Rules, 2010, namely :-
1. (i)
These rules shall be called the Chewing Tobacco and Unmanufactured Tobacco
Packing Machines (Capacity Determination and Collection of Duty)
(Amendment)Rules, 2010.
(ii) They
shall come into force on the 13th day of April 2010.
2. In
the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity
Determination and Collection of Duty) Rules, 2010, -
(i) in
clause (c) of rule 2, for the words and figures “dated the 27th February, 2010”
the following shall be substituted, namely;-
“dated the 27th February, 2010 and
jarda scented tobacco notified under sub-section 3A of the Act by notification
of the Government of India in the Ministry of Finance(Department of Revenue)
no.17/2010-central Excise (N.T) dated the 13th April,2010”
(ii) in
rule 3, for the words and figures “dated the 27th February, 2010” the following
shall be substituted, namely;-
“dated the 27th February, 2010 and
jarda scented tobacco notified under sub-section 3A of the Act ny notification
of the Government of India in the Ministry of Finance(department of Revenue)
no.17/2010-central Excise (N.T) dated the 13th April,2010”
(iii) In
rule 5,-
(a) for
the words, brackets and figures “column (3) and (4)”, the words, brackets and
figures “column (3), column (4) or column (5)” shall be substituted; and
(b) for
the table, the following shall be substituted, namely:-
|
“Table |
||||||
|
Sl. No. |
Retail sale
price (per pouch) |
Capacity of
production per packing machine per month for chewing tobacco (including Filter
Khaini) , unmanufactured tobacco and jarda scented tobacco (number of
pouches) |
||||
|
Without lime
tube/ lime pouch |
With lime
tube/lime pouch |
Filter Khaini |
||||
|
(1) |
(2) |
(3) |
(4) |
5 |
||
|
1. |
Upto Re. 1.00
|
2246400 |
2146560 |
1497600 |
||
|
2. |
From Re 1 to
Rs. 1.50 |
2246400 |
2146560 |
1497600 |
||
|
3. |
From Rs. 1.51
to Rs. 2.00 |
2021760 |
1921920 |
1422720 |
||
|
4. |
From Rs. 2.01
to Rs. 3.00 |
2021760 |
1921920 |
1347840 |
||
|
5. |
From Rs. 3.01
to Rs. 4.00 |
1896960 |
1772160 |
1272960 |
||
|
6. |
From Rs. 4.01
to Rs. 5.00 |
1896960 |
1772160 |
1198080 |
||
|
7. |
From Rs. 5.01
to Rs. 6.00 |
1896960 |
1772160 |
1148160 |
||
|
8. |
From Rs. 6.01
to Rs. 7.00 |
1797120 |
1697280 |
1098240 |
||
|
9. |
From Rs. 7.01
to Rs. 8.00 |
1797120 |
1697280 |
1048320 |
||
|
10. |
From Rs. 8.01
to Rs. 9.00 |
1797120 |
1697280 |
998400 |
||
|
11. |
From Rs. 9.01
to Rs. 10.00 |
1797120 |
1697280 |
948480 |
||
|
12. |
From Rs.
10.01 to Rs. 15.00 |
1697280 |
1597440 |
948480 |
||
|
13. |
From Rs.
15.01 to Rs. 20.00 |
1597440 |
1522560 |
- |
||
|
14. |
From Rs.
20.01 to Rs. 25.00 |
1497600 |
1422720 |
- |
||
|
15. |
From Rs.
25.01 to Rs. 30.00 |
1422720 |
1347840 |
- |
||
|
16. |
From Rs.
30.01 to Rs. 35.00 |
1322880 |
1248000 |
- |
||
|
17. |
From Rs.
35.01 to Rs. 40.00 |
1248000 |
1173120 |
- |
||
|
18. |
From Rs.
40.01 to Rs. 45.00 |
1173120 |
1123200 |
- |
||
|
19. |
From Rs.
45.01 to Rs. 50.00 |
1123200 |
1073280 |
- |
|
|
|
20. |
Rs.50.01 and
above |
1797120 |
1697280 |
- |
|
|
Provided that in respect of Filter
khaini, the entry in column no.(2) of S.No.12 of the table shall be read as “
Rs. 10.01 and above”.
(iv) in
sub-rule (5) of rule 6, the following proviso shall be inserted, namely:-
“Provided
that in case it is not feasible to remove such packing machine out of the
factory premises, it shall be uninstalled and sealed by the Superintendent of
Central Excise in such a manner that it cannot be operated”;
(v) in
rule 8, for the first proviso, the following shall be substituted, namely:-
“Provided
that where a manufacturer uses an operating machine to produce pouches of
different retail sale prices during a month, he shall be liable to pay the duty
applicable to the pouch bearing the highest retail sale price for the whole
month”
(vi) in
rule 13, in sub-rule (1), the following proviso shall be inserted namely,-
“Provided
that in case it is not feasible to remove such packing machine out of the
factory premises, it shall be uninstalled and sealed by the Superintendent of
Central Excise in such a manner that it cannot be operated”.
[F. No. 334/1/2010-TRU]