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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)

New Delhi, the 17
th
March, 2012

Notification No.14/2012 – Central Excise

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
amendment 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, for Table-1, and the proviso thereto and the illustrations, the following
shall be substituted, namely:-

“Table-1
Sl.
No.
Retail sale price (per pouch) Rate of duty per packing machine per month
(Rs. in Lacs)
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) (2) (3) (4) (5) (6) (7)
1. Upto Rs.1.00 12 11.25 08.50 08.00 08.00
2.
Exceeding Rs. 1.00 but not exceeding
Rs. 1.50
17.75 17.00 12.75 12.00 12.00
3.
Exceeding Rs. 1.50 but not exceeding
Rs. 2.00
21.50 20.25 15.25 14.50 15.00
4.
Exceeding Rs.2.00 but not exceeding
Rs.3.00
32.00 30.00 22.75 21.75 21.25

5.
Exceeding Rs.3.00 but not exceeding
Rs.4.00
40.00 37.50 28.50 26.75 27.00
6.
Exceeding Rs.4.00 but not exceeding
Rs.5.00
50.00 47.00 35.75 33.25 31.50
7.
Exceeding Rs.5.00 but not exceeding
Rs.6.00
60.25 56.25 43.00 40.00 36.50
8.
Exceeding Rs.6.00 but not exceeding
Rs.7.00
95.00 89.50 67.75 64.00 40.50
9
Exceeding Rs.7.00 but not exceeding
Rs.8.00
95.00 89.50 67.75 64.00 44.25
10
Exceeding Rs.8.00 but not exceeding
Rs.9.00
95.00 89.50 67.75 64.00 47.50
11
Exceeding Rs.9.00 but not exceeding
Rs.10.00
95.00 89.50 67.75 64.00 50.00
12
Exceeding Rs. 10.00 but not exceeding
Rs.15.00
134.50 126.75 96.00 90.37
50+7.5*(P-
10)
13
Exceeding Rs. 15.00 but not exceeding
Rs.20.00
168.75 160.75 120.25 114.75

14
Exceeding Rs.20.00 but not exceeding
Rs.25.00
198.00 187.75 141.00 133.75
15
Exceeding Rs. 25.00 but not exceeding
Rs.30.00
225.50 213.75 160.75 152.25
16
Exceeding Rs.30.00 but not exceeding
Rs.35.00
244.50 230.50 174.25 164.62
17
Exceeding Rs.35.00 but not exceeding
Rs.40.00
263.50 247.75 188.25 177.00
18
Exceeding Rs. 40.00 but not exceeding
Rs.45.00
279.00 267.00 198.75 190.50
19
Exceeding Rs.45.00 but not exceeding
Rs.50.00
296.50 283.50 211.50 202.50
20
From Rs.50.00 onwards

296.50 +
5.94 * (P-
50)
283.50+
5.67 * (P-
50)
211.50 +
4.23 * (P-
50)
202.5 0+
4.05 * (P-
50)
Where ‘P’ above represents RSP of the pouch for
which duty rate is to be determined

Provided that for the purpose of entry in column number (7), against S.No.12, the existing entry
in column number (2) the entry ‘Rs. 10.01 and above’ shall be substituted.

Illustration1:- 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. 296.50 + 5.94*(55-50) lakhs = Rs. 326.20
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. 50 + 7.5*(15-10) lakhs = Rs. 87.50
lakhs’.


[F. No. 334/1/2012-TRU]





(Raj Kumar Digvijay)
Under Secretary to the Government of India

Note: - The principal notification No. 16/2010-Central Excise, dated the 27
th
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 27
th
February, 2010 and was last amended vide
notification No.19/2010 dated 13
th
April, 2010, which was published vide number G.S.R.321
(E), dated the 13
th
April, 2010.