[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. 16 /2016-Central Excise
New Delhi, the 1st March, 2016
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) in the first paragraph,-
(a) in the long line for the portion beginning with words “and packed in” and ending with
the words “of the said Table-2”, the words, brackets, figures and letters “having maximum
packing speed as specified in column (3) or column (4) or column (5) or column (6) of Table-
1 or column (3) or column (4) or column (5) or column (6) of Table-2, as the case may be, at
which they can be operated for packing of specified goods which are packed in pouches of
retail sale prices as specified in column (2) of Table-1 or Table-2, as the case may be, the
rates of duty specified in the corresponding entry in column (3a) or column (3b) or column
(4a) or column (4b) or column (5a) or column (5b) or column (6) of Table-1 or column (3) or
column (4) or column (5) or column (6a) or column (6b) of Table-2” shall be substituted;
(b) for Table-1, the Note and the Illustrations, the following shall be substituted, namely:-
“TABLE-1
S.
No
.
Retail
sale price
(Per
pouch)
Rate of duty per packing machine per month (Rupee in lakh)
Chewing Tobacco (other than Filter Khaini) Chewing
tobacco
(commonly
known as
Filter
Khaini)
Upto 300 pouches per
minute
301 to 450 pouches per
minute
451 pouches per
minute and above
Any speed
(1) (2) (3) (4) (5) (6)
Without With Without With Without With
lime
tube/lime
pouches
lime
tube/lime
pouches
lime
tube/lime
pouches
lime
tube/lime
pouches
lime
tube/lime
pouches
lime
tube/lime
pouches
(3a) (3b) (4a) (4b) (5a) (5b)
1 Upto Re.
1.00
30.51 28.98 43.58 41.40 92.61 87.98 18.52
2 Exceeding
Re. 1.00
but not
exceeding
Rs. 1.50
45.76 43.47 65.37 62.10 138.91 131.97 27.78
3 Exceeding
Re. 1.50
but not
exceeding
Rs. 2.00
54.91 51.86 78.44 74.09 166.69 157.43 35.19
4 Exceeding
Re. 2.00
but not
exceeding
Rs. 3.00
82.37 77.79 117.67 111.13 250.04 236.15 50.15
5 Exceeding
Re. 3.00
but not
exceeding
Rs. 4.00
102.50 96.40 146.43 137.71 311.16 292.64 63.52
6 Exceeding
Re. 4.00
but not
exceeding
Rs. 5.00
128.13 120.50 183.04 172.14 388.95 365.80 75.43
7 Exceeding
Re. 5.00
but not
exceeding
Rs. 6.00
153.75 144.60 219.64 206.57 466.74 438.96 85.99
8 Exceeding
Re. 6.00
but not
exceeding
Rs. 7.00
153.75 144.60 219.64 206.57 466.74 438.96 95.31
9 Exceeding
Re. 7.00
but not
exceeding
Rs. 8.00
153.75 144.60 219.64 206.57 466.74 438.96 103.47
10 Exceeding
Re. 8.00
but not
exceeding
153.75 144.60 219.64 206.57 466.74 438.96 110.59
Rs. 9.00
11 Exceeding
Re. 9.00
but not
exceeding
Rs. 10.00
244.05 228.80 348.64 326.85 740.86 694.56 116.73
12 Exceeding
Re. 10.00
but not
exceeding
Rs. 15.00
344.11 326.90 491.58 467.00 1044.62 992.39 116.73+
11.67x
(P-10)
13 Exceeding
Re. 15.00
but not
exceeding
Rs. 20.00
431.28 409.72 616.12 585.31 1309.25 1243.79
14 Exceeding
Re. 20.00
but not
exceeding
Rs. 25.00
506.76 481.42 723.94 687.74 1538.37 1461.45
15 Exceeding
Re. 25.00
but not
exceeding
Rs. 30.00
571.62 543.04 816.60 775.77 1735.28 1648.52
16 Exceeding
Re. 30.00
but not
exceeding
Rs. 35.00
626.88 595.54 895.54 850.77 1903.03 1807.88
17 Exceeding
Re. 35.00
but not
exceeding
Rs. 40.00
673.45 639.78 962.07 913.96 2044.40 1942.18
18 Exceeding
Re. 40.00
but not
exceeding
Rs. 45.00
712.17 676.56 1017.39 966.52 2161.95 2053.85
19 Exceeding
Re. 45.00
but not
exceeding
Rs. 50.00
743.82 706.63 1062.60 1009.47 2258.03 2145.13
20 Above Rs.
50.00
743.82+
14.88x
(P-50)
706.63+
14.13x
(P-50)
1062.60+
21.25x
(P-50)
1009.47+
20.19x
(P-50)
2258.03+
45.16x
(P-50)
2145.13+
42.90x
(P-50)
Where „p‟ above represents retail sale price of the pouch for which rate of duty is to be
determined
Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (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 having retail sale price of Rs.55.00 (i.e. „P‟)
packed with the aid of a machine having maximum packing speed, at which it can be
operated for packing of chewing tobacco (other than filter khaini) pouch of the said retail sale
price, of 450 pouches per minute, shall be = Rs. 1062.60+21.25 x (55-50) lakh = Rs. 1168.85
lakh.
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‟) packed with the aid of a machine having any
maximum packing speed shall be = Rs. 116.73+ 11.67 x (15-10)= Rs.175.08 lakh.”;
(c) for Table-2 and the Illustration, the following shall be substituted, namely :-
“TABLE-2
S.
No.
Retail sale
price (per
pouch)
Rate of duty per packing machine per month (rupees in lakh)
Jarda Scented Tobacco Unmanufactured
Tobacco
Upto 300
pouches per
minute
301 to 450
pouches per
minute
451 pouches
per minute
and above
Any speed
(1) (2) (3) (4) (5) (6)
Without
lime tube/
lime
pouches
With lime
tube/lime
pouches
(6a) (6b)
1 Up to Re. 1.00 30.51 43.58 92.61 15.32 14.55
2 Exceeding Re.
1.00 but not
exceeding Rs.
1.50
45.76 65.37 138.91 22.98 21.83
3 Exceeding Rs.
1.50 but not
exceeding Rs.
2.00
54.91 78.44 166.69 27.58 26.04
4 Exceeding Rs.
2.00 but not
exceeding Rs.
3.00
82.37 117.67 250.04 41.37 39.07
5 Exceeding Rs.
3.00 but not
exceeding Rs.
4.00
102.50 146.43 311.16 51.48 48.41
6 Exceeding Rs.
4.00 but not
128.13 183.04 388.95 64.35 60.52
exceeding Rs.
5.00
7 Exceeding Rs.
5.00 but not
exceeding Rs.
6.00
153.75 219.64 466.74 77.22 72.62
8 Exceeding Rs.
6.00 but not
exceeding Rs.
7.00
153.75 219.64 466.74 77.22 72.62
9 Exceeding Rs.
7.00 but not
exceeding Rs.
8.00
153.75 219.64 466.74 77.22 72.62
10 Exceeding Rs.
8.00 but not
exceeding Rs.
9.00
153.75 219.64 466.74 77.22 72.62
11 Exceeding Rs.
9.00 but not
exceeding Rs.
10.00
244.05 348.64 740.86 122.56 114.90
12 Exceeding Rs.
10.00 but not
exceeding Rs.
15.00
344.11 491.58 1044.62 172.81 164.17
13 Exceeding Rs.
15.00 but not
exceeding Rs.
20.00
431.28 616.12 1309.25 216.59 205.76
14 Exceeding Rs.
20.00 but not
exceeding Rs.
25.00
506.76 723.94 1538.37 254.50 241.77
15 Exceeding Rs.
25.00 but not
exceeding Rs.
30.00
571.62 816.60 1735.28 287.07 272.72
16 Exceeding Rs.
30.00 but not
exceeding Rs.
35.00
626.88 895.54 1903.03 314.82 299.08
17 Exceeding Rs.
35.00 but not
exceeding Rs.
40.00
673.45 962.07 2044.40 338.21 321.30
18 Exceeding Rs.
40.00 but not
exceeding Rs.
45.00
712.17 1017.39 2161.95 357.66 339.78
19 Exceeding Rs.
45.00 but not
exceeding Rs.
50.00
743.82 1062.60 2258.03 373.55 354.88
20 Above Rs.
50.00
743.82+14.88
x (P-50)
1062.60+21.25
x (P-50)
2258.03+45.16
x (P-50)
373.55+7.47
x (P-50)
354.88+7.10
x (P-50)
where „P‟ above represents retail sale price of the pouch for which rate
of duty is to be determined.
Illustration :- The rate of duty per packing machine per month for a jarda scented tobacco
pouch having retail sale price of Rs. 55.00 (i.e. „P‟) packed with the aid of a machine having
maximum packing speed, at which it can be operated for packing of jarda scented tobacco
pouch of the said retail sale price, of 400 pouches per minute, shall be = Rs. 1062.60+21.25 x
(55-50)= Rs. 1168.85 lakh.”;
(ii) in paragraph 3, for Table-3, the following shall be substituted, namely :-
“TABLE-3
Sl.
No.
Duty
Duty ratio for
Unmanufactured
Tobacco
Duty ratio for Chewing
Tobacco/ Jarda Scented
Tobacco/Filter Khaini
(1) (2) (3) (4)
1 The duty leviable under the Central
Excise Act, 1944
0.9384 0.8350
2 The additional duty of Excise leviable
under section 85 of the Finance Act,
2005
0.0616 0.0619
3 National Calamity Contingent Duty
leviable under section 136 of the
Finance Act, 2001
0.0 0.1031
4
Education Cess leviable under section
91 of the Finance Act, 2004
0.0 0.0
5 Secondary and Higher Education Cess
leviable under section 136 of the
Finance Act, 2007
0.0 0.0.”.
[F.No. 334/8/2016 –TRU]
(K. Kalimuthu)
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 last amended vide notification No.
25/2015 Central Excise, dated the 30th,April, 2015, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 343 (E), dated the
30th,April, 2015.
