[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. 5/2015-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. 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, -
(i) In the first paragraph,-
(a) for the portion beginning with words “and packed in” and ending with the
words “of the said table”, 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) 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 the 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 (4a) or column (4b) of Table-2” shall be inserted;
(b) for Table-1, the Note and Illustrations 1 and 2 thereunder, the following shall
be substituted, namely :-
“Table-1
Sl.N
o.
(1)
Retail sale price (per
pouch)
(2)
Rate of duty per packing machine per month (Rupees in lakh)
Chewing tobacco (other than filter khaini )
Chewing
tobacco
(commonly
known as filter
khaini)
Upto 300 pouches per minute
(3)
301 pouches per minute and
above
(4)
Any speed
(5)
Without lime
tube/lime
pouches
With lime
tube/lime
pouches
Without
lime
tube/lime
pouches
With lime
tube/lime
pouches
(3a) (3b) (4a) (4b)
1 Up to Re. 1.00 24.15 22.94 38.64 36.71 16.42
2
Exceeding Re.1.00 but
not exceeding Rs.1.50
36.22 34.41 57.96 55.06 24.63
3
Exceeding Re.1.50 but
not exceeding Rs.2.00
43.47 41.05 69.55 65.68 31.20
4
Exceeding Re.2.00 but
not exceeding Rs.3.00
65.20 61.58 104.32 98.53 44.46
5
Exceeding Re.3.00 but
not exceeding Rs.4.00
81.14 76.31 129.82 122.10 56.32
6
Exceeding Re.4.00 but
not exceeding Rs.5.00
101.42 95.39 162.28 152.62 66.88
7
Exceeding Re.5.00 but
not exceeding Rs.6.00
121.71 114.47 194.74 183.14 76.24
8
Exceeding Re.6.00 but
not exceeding Rs.7.00
193.19 181.12 309.10 289.79 84.50
9
Exceeding Re.7.00 but
not exceeding Rs.8.00
193.19 181.12 309.10 289.79 91.74
10
Exceeding Re.8.00 but
not exceeding Rs.9.00
193.19 181.12 309.10 289.79 98.05
11
Exceeding Re.9.00 but
not exceeding Rs.10.00
193.19 181.12 309.10 289.79 103.49
12
Exceeding Re.10.00 but
not exceeding Rs.15.00
272.40 258.78 435.84 414.05
103.49 + 10.35
x (P-10)
13
Exceeding Re.15.00 but
not exceeding Rs.20.00
341.41 324.34 546.25 518.94
14
Exceeding Re.20.00 but
not exceeding Rs.25.00
401.15 381.09 641.84 609.75
15
Exceeding Re.25.00 but
not exceeding Rs.30.00
452.50 429.87 724.00 687.80
16
Exceeding Re.30.00 but
not exceeding Rs.35.00
496.24 471.43 793.99 754.29
17
Exceeding Re.35.00 but
not exceeding Rs.40.00
533.10 506.45 852.97 810.32
18
Exceeding Re.40.00 but
not exceeding Rs.45.00
563.76 535.57 902.01 856.91
19
Exceeding Re.45.00 but
not exceeding Rs. 50.00
588.81 559.37 942.10 895.00
20 Above Rs.50.00
588.81 +
11.78
x (P-50)
559.37 +
11.19
x (P-50)
942.10 +
18.84
x (P-50)
895.00 +
17.90
x (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 number (5), against Sl.No.12, the entry in column
number (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. 942.10 + 18.84 x (55-50) lakh = Rs.
1036.3 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.103.49 + 10.35 x (15-10) lakh = Rs.155.24 lakh.
Table-2
Sl.
No.
(1)
Retail sale price (per pouch)
(2)
Rate of Duty per packing machine per month (Rupees in lakh)
Jarda Scented
Tobacco
Unmanufactured Tobacco
Any speed
(3)
Any speed
(4)
Without lime tube/lime
pouches
With lime
tube/lime pouches
(4a) (4b)
1 Up to Re. 1.00 27.05 13.30 12.63
2
Exceeding Re. 1.00 but not
exceeding Rs. 1.50
40.57 19.95 18.95
3
Exceeding Re. 1.50but not
exceeding Rs. 2.00
48.68 23.94 22.61
4
Exceeding Re. 2.00 but not
exceeding Rs. 3.00
73.03 35.91 33.91
5
Exceeding Re. 3.00 but not
exceeding Rs. 4.00
90.88 44.68 42.02
6
Exceeding Re. 4.00 but not
exceeding Rs. 5.00
113.60 55.85 52.53
7
Exceeding Re. 5.00 but not
exceeding Rs. 6.00
136.32 67.03 63.04
8
Exceeding Re. 6.00 but not
exceeding Rs. 7.00
216.37 106.39 99.74
9
Exceeding Re. 7.00 but not
exceeding Rs. 8.00
216.37 106.39 99.74
10
Exceeding Re. 8.00 but not
exceeding Rs. 9.00
216.37 106.39 99.74
11
Exceeding Re. 9.00 but not
exceeding Rs.10.00
216.37 106.39 99.74
12
Exceeding Re. 10.00 but not
exceeding Rs.15.00
305.09 150.01 142.51
13
Exceeding Re. 15.00 but not
exceeding Rs.20.00
382.37 188.01 178.61
14
Exceeding Re. 20.00 but not
exceeding Rs.25.00
449.29 220.91 209.87
15
Exceeding Re. 25.00 but not
exceeding Rs.30.00
506.80 249.19 236.73
16
Exceeding Re. 30.00 but not
exceeding Rs.35.00
555.79 273.28 259.61
17
Exceeding Re. 35.00 but not
exceeding Rs.40.00
597.08 293.58 278.90
18
Exceeding Re. 40.00 but not
exceeding Rs.45.00
631.41 310.46 294.94
19
Exceeding Re. 45.00 but not
exceeding Rs.50.00
659.47 324.26 308.05
20 Above Rs. 50.00
659.47 + 13.19 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
any maximum packing speed shall be = Rs. 659.47 + 13.19 x(15-10) lakh = Rs.725.42 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-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 0.9291 0.8139
2 The additional duty of Excise
leviable under section 85 of the
Finance Act, 2005 0.0709 0.0698
3 National Calamity Contingent Duty
leviable under section 136 of the
Finance Act, 2001 0.0 0.1163
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. 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.17/2014-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.448 (E), dated the 11
th
July, 2014.
