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Notification No.18/2010, Dated 13th April, 2010

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

New Delhi, the 13th   April, 2010

Notification No. 18 / 2010-Central Excise (N.T.)

 

G.S.R. (E).- 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]

 

(Prashant Kumar)

Under Secretary to the Government of India

 

Note: The principal rules were notified vide notification no. 11/2010-Central Excise (N.T) dated the 27th February 2010,  published in the Gazette of India, Extraordinary, vide number G.S.R. 127 (E), dated the 27th February 2010 .

 

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