1
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. 10/2016-Central Excise (N.T.)
New Delhi, the 1st March, 2016
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, 2016.
(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) for rule 5, the following shall be substituted, namely:-
“ 5. Quantity deemed to be produced.- The quantity of notified goods, having retail
sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be
produced by use of one operating packing machine, having maximum packing speed
at which it can be operated for packing of notified goods 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, per month shall be as
is equal to the corresponding entry specified 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, as the case may be.
Table-1
S.
No.
Retail sale price
(per pouch)
Capacity of production per packing machine per month for Chewing
tobacco including Filter Khaini (number of pouches)
Chewing tobacco (other than Filter Khaini) Filter
Khaini
Up to 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
With
lime
Without
lime
With
lime
Without
lime
With
lime
2
tube/lime
pouches
tube/lime
pouches
tube/lime
pouches
tube/lime
pouches
tube/lime
pouches
tube/lime
pouches
(3a) (3b) (4a) (4b) (5a) (5b)
1 Up to Re. 1.00 6988800 6639360 9984000 9484800 21216000 20155200 4243200
2 Exceeding Re. 1.00
but not exceeding
Rs. 1.50
6988800 6639360 9984000 9484800 21216000 20155200 4243200
3 Exceeding Rs. 1.50
but not exceeding
Rs. 2.00
6289920 5940480 8985600 8486400 19094400 18033600 4031040
4 Exceeding Rs. 2.00
but not exceeding
Rs. 3.00
6289920 5940480 8985600 8486400 19094400 18033600 3829488
5 Exceeding Rs. 3.00
but not exceeding
Rs. 4.00
5870592 5521152 8386560 7887360 17821440 16760640 3638014
6 Exceeding Rs. 4.00
but not exceeding
Rs. 5.00
5870592 5521152 8386560 7887360 17821440 16760640 3456113
7 Exceeding Rs. 5.00
but not exceeding
Rs. 6.00
5870592 5521152 8386560 7887360 17821440 16760640 3283307
8 Exceeding Rs. 6.00
but not exceeding
Rs. 7.00
5591040 5241600 7987200 7488000 16972800 15912000 3119142
9 Exceeding Rs. 7.00
but not exceeding
Rs. 8.00
5591040 5241600 7987200 7488000 16972800 15912000 2963185
10 Exceeding Rs. 8.00
but not exceeding
Rs. 9.00
5591040 5241600 7987200 7488000 16972800 15912000 2815026
11 Exceeding Rs. 9.00
but not exceeding
Rs. 10.00
5591040 5241600 7987200 7488000 16972800 15912000 2674274
12 Exceeding
Rs.10.00 but not
exceeding Rs.15.00
5255578 4992799 7507968 7132570 15954432 15156710 2674274
13 Exceeding
Rs.15.00 but not
exceeding Rs.20.00
4940243 4693231 7057490 6704615 14997166 14247308
14 Exceeding
Rs.20.00 but not
exceeding Rs.25.00
4643828 4411637 6634041 6302338 14097336 13392469
15 Exceeding Rs.
25.00 but not
exceeding Rs.30.00
4365199 4146939 6235998 5924198 13251496 12588921
16 Exceeding Rs.
30.00 but not
4103287 3898122 5861838 5568746 12456406 11833586
3
exceeding Rs.35.00
17 Exceeding Rs.
35.00 but not
exceeding Rs.40.00
3857090 3664235 5510128 5234622 11709022 11123571
18 Exceeding Rs.
40.00 but not
exceeding Rs.45.00
3625664 3444381 5179520 4920544 11006481 10456156
19 Exceeding Rs.
45.00 but not
exceeding Rs.50.00
3408124 3237718 4868749 4625312 10346092 9828787
20 Above Rs. 50.00 3408124 3237718 4868749 4625312 10346092 9828787
Note :- In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be
read as Rs. 10.01 and above.
Table-2
S. No. Retail sale price (per
pouch)
Capacity of production per packing machine per month for
Jarda Scented Tobacco and Unmanufactured Tobacco
(number of pouches)
Jarda Scented Tobacco Unmanufactured
Tobacco
Up to 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 6988800 9984000 21216000 4992000 4742400
2 Exceeding Re. 1.00 but
not exceeding Rs. 1.50
6988800 9984000 21216000 4992000 4742400
3 Exceeding Rs. 1.50 but
not exceeding Rs.2.00
6289920 8985600 19094400 4492800 4243200
4 Exceeding Rs. 2.00 but
not exceeding Rs. 3.00
6289920 8985600 19094400 4492800 4243200
5 Exceeding Rs. 3.00 but
not exceeding Rs. 4.00
5870592 8386560 17821440 4193280 3943680
6 Exceeding Rs. 4.00 but
not exceeding Rs. 5.00
5870592 8386560 17821440 4193280 3943680
7 Exceeding Rs.5.00 but
not exceeding Rs.6.00
5870592 8386560 17821440 4193280 3943680
8 Exceeding Rs. 6.00 but
not exceeding Rs. 7.00
5591040 7987200 16972800 3993600 3744000
9 Exceeding Rs. 7.00 but
not exceeding Rs. 8.00
5591040 7987200 16972800 3993600 3744000
10 Exceeding Rs. 8.00 but 5591040 7987200 16972800 3993600 3744000
4
not exceeding Rs. 9.00
11 Exceeding Rs. 9.00 but
not exceeding Rs. 10.00
5591040 7987200 16972800 3993600 3744000
12 Exceeding Rs. 10.00
but not exceeding Rs.
15.00
5255578 7507968 15954432 3753984 3566285
13 Exceeding Rs. 15.00
but not exceeding Rs.
20.00
4940243 7057490 14997166 3528745 3352308
14 Exceeding Rs. 20.00
but not exceeding Rs.
25.00
4643828 6634041 14097336 3317020 3151169
15 Exceeding Rs. 25.00
but not exceeding Rs.
30.00
4365199 6235998 13251496 3117999 2962099
16 Exceeding Rs. 30.00
but not exceeding Rs.
35.00
4103287 5861838 12456406 2930919 2784373
17 Exceeding Rs. 35.00
but not exceeding Rs.
40.00
3857090 5510128 11709022 2755064 2617311
18 Exceeding Rs. 40.00
but not exceeding Rs.
45.00
3625664 5179520 11006481 2589760 2460272
19 Exceeding Rs. 45.00
but not exceeding Rs.
50.00
3408124 4868749 10346092 2434375 2312656
20 Above Rs. 50.00 3408124 4868749 10346092 2434375 2312656”.
Explanation.- For the purposes of this rule, if there are multiple track or multiple line packing
machines, one such track or line shall be deemed to be one individual packing machine for
the purposes of calculation of the number of pouches per operating packing machine per
month.”;
(ii) in rule 6, in sub-rule (3), after the fifth proviso, the following proviso shall be
inserted, namely:-
“Provided also that the annual capacity of production for the period from the 1st day
of March, 2016 shall be re-determined by the Deputy Commissioner of Central Excise or the
Assistant Commissioner of Central Excise, as the case may be, within three working
days of the coming into force of the Chewing Tobacco and Unmanufactured Tobacco
Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules,
2016.”;
(iii) in rule 9, after the second proviso, the following proviso shall be inserted, namely:-
“Provided also that monthly duty payable for the month of March, 2016 shall be paid
on or before the 15
th
day of March, 2016.”;
5
(iv) 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)
83500 10000 10000 73500
2 The additional duty of
excise leviable under
section 85 of the Finance
Act, 2005 (18 of 2005)
6190 1000 1000 5190
3 National Calamity
Contingent Duty leviable
under section 5 of the
Finance Act, 2001 (4 of
2001)
10310 1500 1500 8810
4 Education Cess leviable
under section 91 of the
Finance Act, 2004 (23 of
2004)
0.0 0.0 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 0.0 0.0
Total Duty 100000 12500 12500 87500.”.
[F No.334/8/2016-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.13/2015-Central Excise
(N.T.), dated the 30th April, 2015, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-Section (i), vide number G.S.R. 347 (E), dated the 30th April, 2015.
