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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. 3 /2017- Central Excise (N.T.)

New Delhi, the 2nd February, 2017

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 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, 2017.

(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 FORM – 2, in serial number 4, in item (iv), after the Table and Illustration, for the
Table, the following shall be substituted, namely:-


“TABLE

S.
No.
Duty Break-up of total
duty
(as per duty ratios
already prescribed)
CENVAT
Credit
available
CENVAT Credit
utilised for
payment of duty
Cash payment
of duty
(1) (2) (3) (4) (5) (6)
1 The duty leviable under
the Central Excise Act,
1944 (1 of 1944)
786408 10000 10000 776408
2 The additional duty of
excise leviable under
section 85 of the Finance
Act, 2005 (18 of 2005)
116505 1000 1000 115505
3 National Calamity
Contingent Duty leviable
under section 5 of the
Finance Act, 2001 (4 of
2001)
97087 1500 1500 95587
4 Education Cess leviable 0.0 0.0 0.0 0.0

under section 91 of the
Finance Act, 2004 (23 of
2004)
5 Secondary and Higher
Education Cess leviable
under section 136 of the
Finance Act, 2007 (22 of
2007)
0.0 0.0 0.0 0.0
Total Duty 1000000 12500 12500 987500.”.

[F No.334/7 /2017-TRU]


(Mohit Tewari)
Under Secretary to the Government of India

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), dated the 27th February, 2010 vide notification No.11/2010-
Central Excise (N.T.), dated the 27th February, 2010, vide number G.S.R.127 (E), dated the
27th February, 2010 and were last amended vide notification No.10/2016-Central Excise
(N.T.), dated the 1st March, 2016, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-Section (i), vide number G.S.R. 241 (E), dated the 1st March, 2016.
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