[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 (N.T.)
New Delhi, the 1
st
March, 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 Pan Masala Packing Machines (Capacity Determination
and Collection of Duty) Rules, 2008, namely :-
1. (1) These rules may be called the Pan Masala 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 Pan Masala Packing Machines (Capacity Determination And Collection of
Duty) Rules, 2008, -
(i) for rule 4, the following rule shall be substituted, namely:-
“ 4. Factors relevant to production.– The factors relevant to the production of notified
goods shall be the number of packing machines in the factory of the manufacturer and
the maximum packing speed at which such packing machines can be operated for
packing of notified goods of various retail sale prices.”;
(ii) in rule 5,-
(a) for the portion beginning with the words “The quantity of notified goods” and
ending with the words “the said Table”, the following shall be substituted, namely:-
“The quantity of notified goods, having retail sale price as specified in column
(2) of the Table 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 Table
below, as the case may be, per month shall be as is equal to the corresponding entry
specified in column (3) or column (4) or column (5) of the said Table, as the case may
be”;
(b) for the Table, the following Table shall be substituted, namely:-
“Table
Number of pouches per operating packing machine per
month
Sl.
No.
(1)
Retail sale price
(per pouch)
(2)
Upto 300
pouches per
minute
(3)
301 to 750
pouches per
minute
(4)
751 pouches per
minute and
above
(5)
1. Up to Rs. 1.00 6864000
11232000
24960000
2. From Rs. 1.01 to
Rs. 1.50
6864000
11232000
24960000
3. From Rs. 1.51 to
Rs. 2.00
6520800
10670400
23712000
4. From Rs. 2.01 to
Rs. 3.00
6520800
10670400
23712000
5. From Rs. 3.01 to
Rs. 4.00
6314880
10333440
22963200
6. From Rs. 4.01 to
Rs. 5.00
6314880
10333440
22963200
7. From Rs. 5.01 to
Rs. 6.00
6314880
10333440
22963200
8. Above Rs. 6.00 6177600
10108800
22464000”;
(iii) in rule 6,-
(a) in sub-rule (1), in clause (x), after the word “number”, the words “and details as per
clause (vii) ” shall be inserted;
(b) in sub-rule (2), after the words “approve the declaration”, the words “ including that
of the maximum packing speed at which each of the packing machines available in his
factory can be operated for packing of notified goods of various retail sale prices” shall be
inserted.
(c) in sub-rule (3), after the second proviso, the following proviso shall be inserted,
namely:-
“Provided also that the annual capacity of production for the period from the
1
st
day of March, 2015 shall be re-determined by the Deputy Commissioner of Central
Excise or the Assistant Commissioner of Central Excise, as the case may be, within
three working days of the coming into force of the Pan Masala Packing Machines
(Capacity Determination and Collection of Duty) (Amendment) Rules, 2015.”;
(d) in sub-rule (6), after the words “existing retail sale price”, the words “or in case of
commencement of manufacture of goods of a new retail sale price, the maximum packing
speed at which the packing machines can be operated for packing of goods of such new retail
sale price” shall be inserted;
(iv) in rule 9,
(a) after the first proviso, the following proviso shall be inserted, namely:-
“Provided further that monthly duty payable for the month of March, 2015 shall be
paid on or before the 15
th
day of March, 2015:” ;
(b) in the second proviso, for the words “Provided further”, the words “Provided also”
shall be substituted;
(v) in rule 17,-
(a) after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that in case of contraventions involving non-declaration of number of
packing machines available in the premises of a manufacturer, the duty leviable in respect of
such undeclared packing machines shall be determined on the basis of total number of
undeclared packing machines found available in the premises, the highest retail sale price of
the pouches manufactured with the aid of undeclared packing machines and the rate of duty
per packing machine corresponding to the higher maximum packing speed as specified in the
notification of the Government of India in the Ministry of Finance (Department of Revenue)
No. 42/2008-CE dated the 1
st
July, 2008.”
(b) in sub-rule (2), for the portion beginning with the words “premises of the unit” and
ending with the words “unless”, the words “premises of the unit, the retail sale price of the
pouches manufactured with the aid of such packing machines and the rate of duty per packing
machine corresponding to the highest maximum packing speed as specified in the
notification of the Government of India in the Ministry of Finance (Department of Revenue)
No. 42/2008-CE dated the 1
st
July, 2008 and unless” shall be substituted;
(vi) in FORM – 1, in paragraph 14, after the word “number”, the words “and details as per
entry (11)” shall be inserted;
(vii) in FORM – 2, in paragraph 4, -
(a) in item (ii), after the word and letters “each RSP”, the words “and the maximum
packing speed at which such packing machines can be operated for packing of notified goods
of that retail sale price” shall be inserted;
(b) for item (iv), the following item shall be substituted, namely:-
“(iv) Break-up of duty payment for apportionment between various duties is as per
details below:-
Sl.
No.
Duty Duty ratio
for pan
masala
Duty paid
(in rupees)
Duty ratio
for pan
masala
containing
tobacco
Duty paid
(in rupees)
(1) (2) (3) (4) (5) (6)
1 The duty leviable under the
Central Excise Act, 1944 (1 of
1944)
0.3556 0.814
2 The additional duty of excise
leviable under section 85 of the
Finance Act, 2005 (18 of 2005)
0.1333 0.0698
3 National Calamity Contingent
Duty leviable under section 136 of
the Finance Act, 2001 (14 of
2001)
0.5111 0.1162
4 Education Cess leviable under
section 91 of the Finance Act,
2004 (23 of 2004)
0.0 0.0
5 Secondary and Higher Education
Cess leviable under section 136 of
the Finance Act, 2007 (22 of
2007)
0.0 0.0”
[F No.334/5/2015-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 1
st
July, 2008 by notification No. 30/2008-Central Excise
(N.T.), dated the 1
st
July, 2008, vide number G.S.R.491 (E), dated the 1
st
July, 2008 and last
amended by notification No. 22/2014-Central Excise (N.T.), 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 457(E), dated the 11
th
July, 2014.
