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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. 2 /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 Pan Masala Packing Machines
(Capacity Determination And Collection of Duty) Rules, 2008, namely :-

1. (1) These rules may be called the Pan Masala 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 Pan Masala Packing Machines (Capacity Determination And Collection of
Duty) Rules, 2008, in FORM - 2, in serial number 4, for item (iv), the following shall
be substituted, namely:-

“(iv) Break-up of duty payment for apportionment between various duties is as per
details below:-

Sl.
No.
Duty Duty ratio
for pan
masala
Duty paid
(in rupees)
Duty ratio for
pan masala
containing
tobacco
Duty paid
(in rupees)
(1) (2) (3) (4) (5) (6)
1 The duty leviable under the Central
Excise Act, 1944 (1 of 1944)
0.3725 0.7864
2 The additional duty of excise leviable
under section 85 of the Finance Act, 2005
(18 of 2005)
0.1765 0.1165
3 National Calamity Contingent Duty
leviable under section 136 of the Finance
Act, 2001 (14 of 2001)
0.4510 0.0971
4 Education Cess leviable under section 91
of the Finance Act, 2004 (23 of 2004)
0.0 0.0
5 Secondary and Higher Education Cess
leviable under section 136 of the Finance
Act, 2007 (22 of 2007)
0.0 0.0.”.

[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 1
st
July, 2008 by notification No.30/2008-Central Excise
(N.T.), dated the 1
st
July, 2008, vide number G.S.R. 491 (E), dated the 1
st
July, 2008 and last
amended vide notification No. 9/2016-Central Excise (N.T.), dated the 1
st
March, 2016,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide
number G.S.R. 240 (E), dated the 1
st
March, 2016.
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