[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. 4 /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 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) 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 “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) 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 (4a) or column (4b) of the said Table-2, as the
case may be”;
(b) for the Table, the following shall be substituted, namely:-
“Table-1
Sl.No.
(1)
Retail sale price (per
pouch)
(2)
Capacity of production per packing machine per month for
Chewing tobacco including Filter Khaini (number of pouches)
Chewing tobacco (other than Filter Khaini)
Filter
Khaini
Up to 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 6240000 5928000 9984000 9484800 4243200
2 Exceeding Re.1.00 but
not exceeding Rs.1.50
6240000 5928000 9984000 9484800 4243200
3 Exceeding Rs.1.50 but
not exceeding Rs.2.00
5616000 5304000 8985600 8486400 4031040
4 Exceeding Rs.2.00 but
not exceeding Rs.3.00
5616000 5304000 8985600 8486400 3829488
5 Exceeding Rs.3.00 but
not exceeding Rs.4.00
5241600 4929600 8386560 7887360 3638014
6 Exceeding Rs.4.00 but
not exceeding Rs.5.00
5241600 4929600 8386560 7887360 3456113
7 Exceeding Rs.5.00 but
not exceeding Rs.6.00
5241600 4929600 8386560 7887360 3283307
8 Exceeding Rs.6.00 but
not exceeding Rs.7.00
4992000 4680000 7987200 7488000 3119142
9 Exceeding Rs.7.00 but
not exceeding Rs.8.00
4992000 4680000 7987200 7488000 2963185
10 Exceeding Rs.8.00 but
not exceeding Rs.9.00
4992000 4680000 7987200 7488000 2815026
11 Exceeding Rs.9.00 but
not exceeding Rs.10.00
4992000 4680000 7987200 7488000 2674274
12 Exceeding Rs.10.00 but
not exceeding Rs.15.00
4692480 4457856 7507968 7132570 2674274
13 Exceeding Rs.15.00 but
not exceeding Rs.20.00
4410931 4190385 7057490 6704615
14 Exceeding Rs.20.00 but
not exceeding Rs.25.00
4146275 3938962 6634041 6302338
15 Exceeding Rs.25.00 but
not exceeding Rs.30.00
3897499 3702624 6235998 5924198
16 Exceeding Rs.30.00 but
not exceeding Rs.35.00
3663649 3480466 5861838 5568746
17 Exceeding Rs.35.00 but
not exceeding Rs.40.00
3443830 3271638 5510128 5234622
18 Exceeding Rs.40.00 but
not exceeding Rs.45.00
3237200 3075340 5179520 4920544
19 Exceeding Rs.45.00 but
not exceeding Rs.50.00
3042968 2890820 4868749 4625312
20 Above Rs.50.00 3042968 2890820 4868749 4625312
Note:- In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be
read as “Rs. 10.01 and above”.
Table-2
Sl.
No.
(1)
Retail sale price
(per pouch)
(2)
Capacity of production per packing machine per month
for Jarda Scented Tobacco and Unmanufactured Tobacco
(number of pouches)
Jarda Scented
Tobacco
Unmanufactured Tobacco
Any speed
(3)
Any speed
(4)
Without lime tube
/ lime pouches
(4a)
With lime tube
/ lime pouches
(4b)
1 Up to Re.1.00 6988800 4992000 4742400
2
Exceeding Re.1.00 but
not exceeding Rs.1.50
6988800 4992000 4742400
3
Exceeding Rs.1.50 but
not exceeding Rs.2.00
6289920 4492800 4243200
4
Exceeding Rs.2.00 but
not exceeding Rs.3.00
6289920 4492800 4243200
5
Exceeding Rs.3.00 but
not exceeding Rs.4.00
5870592 4193280 3943680
6
Exceeding Rs.4.00 but
not exceeding Rs.5.00
5870592 4193280 3943680
7
Exceeding Rs.5.00 but
not exceeding Rs.6.00
5870592 4193280 3943680
8
Exceeding Rs.6.00 but
not exceeding Rs.7.00
5591040 3993600 3744000
9
Exceeding Rs.7.00 but
not exceeding Rs.8.00
5591040 3993600 3744000
10
Exceeding Rs.8.00 but
not exceeding Rs.9.00
5591040 3993600 3744000
11
Exceeding Rs.9.00 but
not exceeding Rs.10.00
5591040 3993600 3744000
12
Exceeding Rs.10.00 but
not exceeding Rs.15.00
5255578 3753984 3566285
13
Exceeding Rs.15.00 but
not exceeding Rs.20.00
4940243 3528745 3352308
14
Exceeding Rs.20.00 but
not exceeding Rs.25.00
4643828 3317020 3151169
15 Exceeding Rs.25.00 but 4365199 3117999 2962099
not exceeding Rs.30.00
16
Exceeding Rs.30.00 but
not exceeding Rs.35.00
4103287 2930919 2784373
17
Exceeding Rs.35.00 but
not exceeding Rs.40.00
3857090 2755064 2617311
18
Exceeding Rs.40.00 but
not exceeding Rs.45.00
3625664 2589760 2460272
19
Exceeding Rs.45.00 but
not exceeding Rs.50.00
3408124 2434375 2312656
20 Above Rs.50.00 3408124 2434375 2312656
(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 word “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 third 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 Chewing Tobacco and Unmanufactured
Tobacco 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 18, -
(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.
16/2010-CE dated the 27
th
February, 2010.” ;
(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. 16/2010-CE dated the 27
th
February, 2010, and unless” shall be inserted.
(vii) in FORM – 1, in paragraph 14, after the word “number”, the words “and details as per
entry (11) ” shall be inserted;
(viii) in FORM – 2, in paragraph 4,-
(a) in item (ii), after the words “each Retail Sale Price”, 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 total duty payment in cash for various duties is as per the Table
below:-
Table
Sl.
No.
Duty unmanufactured
Tobacco(Rs.)
Chewing
tobacco
other than
filter
khaini(Rs.)
Filter
khaini(Rs.)
Jarda
scented
tobacco(Rs.)
(1) (2) (3) (4) (5) (6)
1 The duty leviable under the
Central Excise Act, 1944 ( 1
of 1994)
2 The additional duty of excise
leviable under section 85 of
the Finance Act, 2005 (18 of
2005)
3 National Calamity
Contingent Duty leviable
under section 136 of the
Finance Act, 2001 (14 of
2001)
4 Education Cess leviable
under section 91 of the
Finance Act, 2004 (23 of
2004)
5 Secondary and Higher
Education Cess leviable
under section 136 of the
Finance Act, 2007 (22 of
2007)
Illustration-Assuming that the total duty payable on chewing tobacco under section 3A of the
Act for a particular month is Rs 10 lakh and that the CENVAT credit is available and is also
utilised for payment of duty as per details given below, then, the details at (iv) above shall be
as per column (6) of the table below
Table
Sl.
No
.
Duty Break-up of
total duty (as
per duty ratios
already
prescribed)
CENVAT
Credit
Available
CENVAT
Credit
utilised for
payment of
duty
Cash
payment
of duty
(1) (2) (3) (4) (5) (6)
1 The duty leviable under
the Central Excise Act,
1944 (1 of 1944)
81390 10000 10000 71390
2 The additional duty of
excise leviable under
section 85 of the Finance
Act, 2005 (18 of 2005)
6980 1000 1000 5980
3 National Calamity
Contingent Duty leviable
under section 5 of the
Finance Act, 2001 (4 of
2001)
11630 1500 1500 10130
4 Education Cess leviable
under section 91 of the
Finance Act, 2004 (23 of
2004)
0.0 0.0 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 0.0 0.0
Total Duty 100000 12500 12500 87500
[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 27
th
February, 2010 by notification No. 11/2010-Central
Excise (N.T.), dated the 27
th
February, 2010, vide number G.S.R.127 (E), dated the 27
th
February, 2010 and were last amended by notification number 04/2014-Central Excise
(N.T.), dated the 24
th
January, 2014, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-Section (i), vide number G.S.R 59 (E), dated the 24
th
January, 2014.
