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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. 25 /2015-Central Excise

New Delhi, the 30th April, 2015

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 27
th
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 27
th
February, 2010, namely :-

In the said notification, in the first paragraph,-

(i) for the portion beginning with the words “having maximum speed” and ending with the
words, brackets, figures and letter “or column (4b) of Table-2”, the words, brackets, figures and
letters “having maximum packing speed as specified in column (3) or column (4) or column (5)
of Table-1 or column (3) or column (4) or column (5) 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 (5) of the said Table-1 or column (3) or
column (4) or column (5a) or column (5b) of the said Table-2”, shall be substituted;

(ii) for Table-2 and the Illustration thereto, 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 pouches
per minute
and above
Any speed
(1) (2) (3) (4) (5)

Without lime
tube/lime
pouches
With lime
tube/lime
pouches
(5a) (5b)

1 Up to Re.1.00 27.05 82.11 13.30 12.63
2
Exceeding Re.1.00
but not exceeding
Rs.1.50
40.57 123.16 19.95 18.95
3
Exceeding Rs.1.50
but not exceeding
Rs.2.00
48.68 147.79 23.94 22.61
4
Exceeding Rs.2.00
but not exceeding
Rs.3.00
73.03 221.69 35.91 33.91
5
Exceeding Rs.3.00
but not exceeding
Rs.4.00
90.88 275.88 44.68 42.02
6
Exceeding Rs.4.00
but not exceeding
Rs.5.00
113.60 344.84 55.85 52.53
7
Exceeding Rs.5.00
but not exceeding
Rs.6.00
136.32 413.81 67.03 63.04
8
Exceeding Rs.6.00
but not exceeding
Rs.7.00
216.37 656.85 106.39 99.74
9
Exceeding Rs.7.00
but not exceeding
Rs.8.00
216.37 656.85 106.39 99.74
10
Exceeding Rs.8.00
but not exceeding
Rs.9.00
216.37 656.85 106.39 99.74
11
Exceeding Rs.9.00
but not exceeding
Rs.10.00
216.37 656.85 106.39 99.74
12
Exceeding Rs.10.00
but not exceeding
Rs.15.00
305.09 926.15 150.01 142.51
13
Exceeding Rs.15.00
but not exceeding
Rs.20.00
382.37 1160.78 188.01 178.61
14
Exceeding Rs.20.00
but not exceeding
Rs.25.00
449.29 1363.92 220.91 209.87
15
Exceeding Rs.25.00
but not exceeding
Rs.30.00
506.80 1538.50 249.19 236.73
16
Exceeding Rs.30.00
but not exceeding
Rs.35.00
555.79 1687.22 273.28 259.61

17
Exceeding Rs.35.00
but not exceeding
Rs.40.00
597.08 1812.56 293.58 278.90
18
Exceeding Rs.40.00
but not exceeding
Rs.45.00
631.41 1916.78 310.46 294.94
19
Exceeding Rs.45.00
but not exceeding
Rs.50.00
659.47 2001.97 324.26 308.05
20 Above Rs.50.00
659.47+13.19
x (P-50)
2001.97+40.0
4 x (P-50)
324.26+6.49
x (P-50)
308.05+6.16
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 jarda scented tobacco pouch of the said
retail sale price, of 250 pouches per minute, shall be =Rs. 659.47+13.19 x (55-50) lakh = Rs.
725.42 lakh.”.


[F.No. 334/5/2015 –TRU]



(Pramod Kumar)
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 was last amended vide notification No.5/2015-
Central Excise, dated the 1st March, 2015 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.135 (E), dated the 1st March, 2015.