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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. 13 /2015--Central Excise (N.T.)

New Delhi, the 30 April, 2015

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,
2015.
(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) in rule 5,-

(a) for the portion beginning with the words “The quantity of notified goods” and
ending with the words “or column (4b) of the said Table-2, as the case may be”, the
following shall be substituted, namely:-

“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)
of the said Table-1, or column (3) or column (4) or column (5) of the said 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 (5) of the
said Table-1, or column (3) or column (4) or column (5a) or column (5b) of the said
Table-2, as the case may be”;

(b) for the Table-2 and the entries relating thereto, the following shall be substituted,
namely:-

“TABLE-2

S. Retail sale price (per Capacity of production per packing machine per month for

No. pouch) Jarda Scented Tobacco and Unmanufactured Tobacco (number
of pouches)
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 6988800 21216000 4992000 4742400
2
Exceeding Re.1.00 but
not exceeding Rs.1.50
6988800 21216000 4992000 4742400
3
Exceeding Rs.1.50 but
not exceeding Rs.2.00
6289920 19094400 4492800 4243200
4
Exceeding Rs.2.00 but
not exceeding Rs.3.00
6289920 19094400 4492800 4243200
5
Exceeding Rs.3.00 but
not exceeding Rs.4.00
5870592 17821440 4193280 3943680
6
Exceeding Rs.4.00 but
not exceeding Rs.5.00
5870592 17821440 4193280 3943680
7
Exceeding Rs.5.00 but
not exceeding Rs.6.00
5870592 17821440 4193280 3943680
8
Exceeding Rs.6.00 but
not exceeding Rs.7.00
5591040 16972800 3993600 3744000
9
Exceeding Rs.7.00 but
not exceeding Rs.8.00
5591040 16972800 3993600 3744000
10
Exceeding Rs.8.00 but
not exceeding Rs.9.00
5591040 16972800 3993600 3744000
11
Exceeding Rs.9.00 but
not exceeding Rs.10.00
5591040 16972800 3993600 3744000
12
Exceeding Rs.10.00 but
not exceeding Rs.15.00
5255578 15954432 3753984 3566285
13
Exceeding Rs.15.00 but
not exceeding Rs.20.00
4940243

14997166

3528745 3352308
14
Exceeding Rs.20.00 but
not exceeding Rs.25.00
4643828 14097336 3317020 3151169
15
Exceeding Rs.25.00 but
not exceeding Rs.30.00
4365199 13251496 3117999 2962099
16
Exceeding Rs.30.00 but
not exceeding Rs.35.00
4103287 12456406 2930919 2784373
17
Exceeding Rs.35.00 but
not exceeding Rs.40.00
3857090 11709022 2755064 2617311
18 Exceeding Rs.40.00 but 3625664 11006481 2589760 2460272

not exceeding Rs.45.00
19
Exceeding Rs.45.00 but
not exceeding Rs.50.00
3408124 10346092 2434375 2312656
20 Above Rs.50.00 3408124 10346092 2434375 2312656” ;

(iii) in rule 6, in sub-rule (3), after the fourth proviso, the following proviso shall be inserted,
namely:-
“Provided also that the annual capacity of production for the 30
th
day of April, 2015 shall
be calculated on pro-rata basis based on the total number of days in the month of April, 2015.”

[F No.334/ /2015-TRU]


(Pramod Kumar)
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 27
th
February, 2010 by 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 by notification No.4/2015-Central Excise (N.T.), dated the 1st March,
2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide
number G.S.R.179 (E), dated the 1st March, 2015.