Excise Duty on Jarda
[Central Excise Notification No. 19
(Non Tariff) dated 13th April 2010]
In exercise of the powers conferred by
sub-section (3) of section 3A of the Central Excise Act, 1944, the Central Government
hereby makes the following amendment 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, vide number G.S.R. 118 (E) dated the 27th February, 2010, namely :-
In the said notification,
A. In the opening paragraph, -
(a) in clause (i), the word “and”
wherever it occurs shall be omitted;
(b) for clause (ii), the following shall be substituted, namely:-
“(ii) chewing
tobacco falling under tariff item 2403 99 10 of the said Tariff Act; and
(iii) Jarda
scented Tobacco falling under tariff item 2403 99 30 of the said Tariff Act,”
(c) for the words, brackets and figure “column (6)”, the words,
brackets and figures “column (6) or column (7)” shall be substituted;
B. For Table-1and illustration, the
following shall be substituted, namely:-
|
“Table-1 |
||||||
|
Sl. No. |
Retail sale
price (per pouch) |
Rate
of duty per packing machine per month (Rs. in Lacs) |
||||
|
Chewing
Tobacco (other than filter khaini) |
Unmanufactured
Tobacco |
Chewing
tobacco commonly known as filter khaini |
||||
|
Without lime
tube/lime pouches |
With lime
tube/lime pouches |
Without lime
tube/lime pouches |
With lime
tube/lime pouches |
|||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
1. |
Upto Re.1 |
8.00
|
7.75
|
5.75
|
5.50
|
5.50
|
|
2. |
FromRe.1 to
Rs. 1.50 |
12.00
|
11.50
|
8.50
|
8.00
|
8.00
|
|
3. |
From Rs. 1.51
to Rs. 2.00 |
14.25
|
13.50
|
10.25
|
9.75
|
10.00
|
|
4. |
From Rs. 2.01
to Rs. 3.00 |
21.50
|
20.25
|
15.25
|
14.50
|
14.25
|
|
5. |
From Rs. 3.01
to Rs. 4.00 |
26.75
|
25.00
|
19.00
|
17.75
|
18.00
|
|
6. |
From Rs. 4.01
to Rs. 5.00 |
33.50
|
31.25
|
23.75
|
22.25
|
21.00
|
|
7. |
From Rs. 5.01
to Rs. 6.00 |
40.00
|
37.50
|
28.50
|
26.75
|
24.25
|
|
8. |
From Rs. 6.01
to Rs. 7.00 |
63.25
|
59.75
|
45.25
|
42.75
|
27.00
|
|
9 |
From Rs. 7.01
to Rs. 8.00 |
63.25
|
59.75
|
45.25
|
42.75
|
29.50
|
|
10 |
From Rs. 8.01
to Rs. 9.00 |
63.25
|
59.75
|
45.25
|
42.75
|
31.50
|
|
11 |
From Rs. 9.01
to Rs. 10.00 |
63.25
|
59.75
|
45.25
|
42.75
|
33.50
|
|
12 |
From Rs.
10.01 to Rs. 15.00 |
89.75
|
84.5
|
64
|
60.25
|
33.5 + 5 *
(P-10) |
|
13 |
From Rs.
15.01 to Rs. 20.00 |
112.50
|
107.25
|
80.25
|
76.50
|
|
|
14 |
From Rs.
20.01 to Rs. 25.00 |
132
|
125.25
|
94
|
89.25
|
|
|
15 |
From Rs.
25.01 to Rs. 30.00 |
150.25
|
142.50
|
107.25
|
101.50
|
|
|
16 |
From Rs.
30.01 to Rs. 35.00 |
163
|
153.75
|
116.25
|
109.75
|
|
|
17 |
From Rs.
35.01 to Rs. 40.00 |
175.75
|
165.25
|
125.50
|
118
|
|
|
18 |
From Rs.
40.01 to Rs. 45.00 |
186
|
178
|
132.5
|
127
|
|
|
19 |
From Rs.
45.01 to Rs. 50.00 |
197.75
|
189
|
141
|
135
|
|
|
20 |
Rs.50.01 and
above |
197.75 + 3.96
* (P-50) |
189 + 3.78 *
(P-50) |
141 + 2.82 *
(P-50) |
135 + 2.70 *
(P-50) |
|
|
Where ‘P’
above represents RSP of the pouch for which duty rate is to be determined |
||||||
Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 the table
shall be read as “ Rs. 10.01 and above”.
Illustration1:- The rate of duty per packing machine per
month for a chewing tobacco (other than filter khaini)
pouch not containing lime tube and having retail sale price of Rs.55.00 (i.e.
‘P’) shall be = Rs. 197.75 + 3.96*(55-50) lakhs = Rs. 217.55 lakhs”
Illustration 2:- The rate of duty per packing machine
per month for a Filter Khaini pouch having retail
sale price of Rs.15.00 (i.e. ‘P’) shall be = Rs. 33.5 + 5*(15-10) lakhs = Rs.
58.50 lakhs”; and
C. After Explanation 4, the following
shall be inserted, namely:-
“Explanation 5.-
For the purposes of this notification, “filter khaini”
means chewing tobacco which is packed in sachets of filter paper or fabric
before being packed in pouches with the aid of a packing machine”.
[F. No. 334/1/2010-TRU]