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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. 6/2015-Central Excise

New Delhi, the 1
st
March, 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. 42/2008-Central Excise, dated the 1
st
July, 2008, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 492(E),
dated the 1st July, 2008, namely :-

In the said notification, -

(i) In the first paragraph,-

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

(b) for Table-1 and the Illustration, the following shall be substituted, namely:-

“Table-1


S.
No.

(1)

Retail sale
price
(per pouch)

(2)
Rate of duty per packing machine per month
(Rs. in lakh)
Up to 300 pouches per minute
(3)
301 to 750 pouches per minute
(4)
751 pouches per minute and above
(5)
Pan masala Pan masala
containing
tobacco
Pan masala Pan masala
containing
tobacco
Pan masala Pan masala
containing
tobacco
(3a) (3b) (4a) (4b) (5a) (5b)
1. Up to Rs. 1.00 17.30

29.52

28.30

48.30

62.90

107.33

2. From Rs. 1.01
to Rs. 1.50
25.95

44.27

42.46

72.45

94.35

160.99

3. From Rs. 1.51
to Rs. 2.00
32.86

56.08

53.78

91.77

119.51

203.92

4. From Rs. 2.01
to Rs. 3.00
49.30

84.12

80.67

137.65

179.26

305.88

5. From Rs. 3.01
to Rs. 4.00
63.65

108.62

104.16

177.74

231.47

394.97

6. From Rs. 4.01
to Rs. 5.00
79.57

135.77

130.20

222.17

289.34

493.71

7. From Rs. 5.01
to Rs. 6.00
95.48

162.92

156.24

266.60

347.20

592.45

8. Above
Rs.6.00
95.48+
15.57*(P- 6)
162.92+ 26.56
* (P-6)
156.24+ 25.47
* (P-6)
266.60+ 43.47 *
(P-6)
347.20+ 56.61
* (P-6)
592.45+ 96.60 *
(P-6)
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 pan masala pouch having
retail sale price of Rs. 8.00 (i.e. ‘P’) packed with the aid of a machine having maximum packing
speed, at which it can be operated for packing of pan masala pouch of the said retail sale price, of
600 pouches per minute shall be = Rs. 156.24 + 25.47 x (8-6) lakhs = Rs. 207.18 lakh.”;

(ii) In paragraph 2, for the words “The number of packing machines”, the words “The
number of packing machines and the maximum packing speed at which the machine can be
operated for packing of specified goods of various retail sale prices” shall be substituted;

(iii) In paragraph 3, for Table-2, the following Table shall be substituted, namely:-

“Table-2

Sr. No. Duty Duty ratio for pan
masala
Duty ratio for pan
masala containing
tobacco
(1) (2) (3) (4)
1 The duty leviable under the Central
Excise Act, 1944 0.3556 0.814
2 The additional duty of excise leviable
under section 85 of the Finance Act, 2005 0.1333 0.0698
3 National Calamity Contingent Duty
leviable under section 136 of the Finance
Act, 2001 0.5111 0.1162
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 / 5 /2015 –TRU]



(Pramod Kumar)
Under Secretary to the Government of India

Note: - The principal notification No. 42/2008-Central Excise, dated the 1st July, 2008 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.492 (E), dated the 1st July, 2008 and last amended by notification No. 16/2014 Central
Excise, dated the 11
th
July, 2014, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.447 (E), dated the 11
th
July, 2014.