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Central Excise

Notification No. 17/2014, Dated 11th July 2014

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[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)

Notification No.17/2014 – Central Excise

New Delhi, the 11th July, 2014

G.S.R. (E). - 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, (i) for Table-1, the proviso and Illustrations 1 and 2 thereunder, the following shall be substituted, namely:-

Table-1

Sl.
No.

Retail sale price (per
pouch)
Rate of duty per packing machine per month
(Rupees in lakhs)
 
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. Up to Re.1.00 15.92 15.12 10.96 10.41

10.94

2. Exceeding Re. 1.00 but not
exceeding Rs. 1.50
23.88 22.68 16.44 15.62 16.42
3. Exceeding Rs. 1.50 but not
exceeding Rs. 2.00
28.65 27.06 19.72 18.63 20.79
4. Exceeding Rs.2.00 but not
exceeding Rs.3.00
42.98 40.59 29.59 27.94 29.63
5. Exceeding Rs.3.00 but not
exceeding Rs.4.00
53.49 50.30 36.82 34.63 37.53
6. Exceeding Rs.4.00 but not
exceeding Rs.5.00
66.86 62.88 46.02 43.28 44.57
7. Exceeding Rs.5.00 but not
exceeding Rs.6.00
80.23 75.46 55.23 51.94 50.81
8. Exceeding Rs.6.00 but not
exceeding Rs.7.00
127.35 119.39 87.66 82.19 56.32
9. Exceeding Rs.7.00 but not
exceeding Rs.8.00
127.35 119.39 87.66 82.19 61.14
10. Exceeding Rs.8.00 but not
exceeding Rs.9.00
127.35 119.39 8 87.66 82.19 65.35
11. Exceeding Rs.9.00 but not
exceeding Rs.10.00
127.35 119.39 87.66 82.19 68.98
12. Exceeding Rs. 10.00 but not
exceeding Rs.15.00
179.57 170.59 123.61 117.43 68.98 + 6.90 x
(P-10)
13. Exceeding Rs. 15.00 but not exceeding Rs.20.00 225.05 213.80 154.92 147.18  
14. Exceeding Rs.20.00 but not
exceeding Rs.25.00
264.44 251.22 182.03 172.93
15. Exceeding Rs. 25.00 but not
exceeding Rs.30.00
298.29 283.37 205.33 195.07
16. Exceeding Rs.30.00 but not
exceeding Rs.35.00
327.12 310.77 225.18 213.92
17. Exceeding Rs.35.00 but not
exceeding Rs.40.00
351.42 333.85 241.91 229.81
18. Exceeding Rs. 40.00 but not
exceeding Rs.45.00
371.63 353.05 255.82 243.03
19. Exceeding Rs.45.00 but not
exceeding Rs.50.00
388.15 368.74 267.19 253.83
20. From Rs.50.00 onwards
388.15+ 7.76
x (P-50)
368.74+ 7.37
x (P-50)
267.19+
5.34 x (P-
50)

 

253.83+
5.08 x (P-
50)

Where "P? above represents retail sale price of the pouch for which duty rate is to be determined

Note:- For the purposes of entry in column number (7), against Sl.No.12, the entry in column number
(2) shall be read as "Rs. 10.01 and above?. Illustration 1:- 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. 388.15 + 7.76*(55-50) lakhs = Rs. 426.95 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. 68.98 + 6.55*(15-10) lakhs = Rs.
101.73 lakhs"; (ii) for Table -2, the following Table shall be substituted, namely:-

Sl.
No.
Duty Duty ratio for
unmanufactured
tobacco
Duty ratio for chewing
tobacco
 
(1) (2) (3) (4)  
1 The duty leviable under the Central
Excise Act, 1944
0.9020 0.7903
 
2 The additional duty of excise leviable
under section 85 of the Finance Act,
2005
0.0689 0.0677  
3 National Calamity Contingent Duty
leviable under section 136 of the
Finance Act, 2001
0.0000 0.1129
 
4 Education Cess leviable under section
91 of the Finance Act, 2004
0.0194 0.0194
 
5 Secondary and Higher Education Cess
leviable under section 136 of the
Finance Act, 2007
0.0097 0.0097".  

[F. No. 334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India


Note: - The principal notification No. 16/2010-Central Excise, dated the 27th February, 2010 was 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 and was last amended vide notification No.02/2014-Central Excise, dated the 24th January, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.57 (E), dated the 24th January, 2014.

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