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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.16/2014-Central Excise

New Delhi, the 11th July, 2014

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

“Table-1
Sl.
No.
Retail sale price (per
pouch)
Rate of duty per packing machine per month(Rupees
in lakhs)
Pan masala Pan masala containing tobacco
(1) (2) (3) (4)
1. Up to Re. 1.00 16.20 27.64
2.
Exceeding Re. 1.00 but not
exceeding Rs. 1.50
24.29 41.46
3.
Exceeding Rs. 1.50 but not
exceeding Rs. 2.00
30.77 52.51
4.
Exceeding Rs. 2.00 but not
exceeding Rs. 3.00
46.16 78.77
5.
Exceeding Rs. 3.00 but not
exceeding Rs. 4.00
59.60 101.70
6.
Exceeding Rs. 4.00 but not
exceeding Rs. 5.00
74.50 127.13
7.
Exceeding Rs. 5.00 but not
exceeding Rs. 6.00
89.40 152.56
8. Exceeding Rs. 6.00 89.40 + 14.58 x (P-6), 152.56 + 24.87 x (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‟) shall be= Rs. 89.40 + 14.58 x (8-6) lakhs = Rs. 118.56
lakhs.”

(ii) for Table -2, the following Table shall be substituted, namely:-

“Table -2

Sl.
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
0.3453 0.7903
2 The additional duty of excise leviable
under section 85 of the Finance Act,
2005
0.1294 0.0677
3 National Calamity Contingent Duty
leviable under section 136 of the
Finance Act, 2001
0.4962 0.1129
4 Education Cess leviable under section
91 of the Finance Act, 2004
0.0194 0.0194
5 Secondary and Higher Education Cess
leviable under section 136 of the
Finance Act, 2007
0.0097 0.0097”.


[F. No 334/15/2014-TRU]

(Akshay Joshi)
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. 01/2014 Central
Excise, 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.56 (E), dated the 24
th
January, 2014.