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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)
New Delhi, the 13
th
April, 2010
Notification No. 19/2010 - Central Excise
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944, the Central
Government hereby makes the following amendment 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, vide number G.S.R. 118 (E) dated the 27
th
February, 2010, namely :-
In the said notification,
A. In the opening paragraph, -
(a) in clause (i), the word "and" wherever it occurs shall be omitted;
(b) for clause (ii), the following shall be substituted, namely:-
"(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act; and
(iii) Jarda scented Tobacco falling under tariff item 2403 99 30 of the said Tariff Act,"
(c) for the words, brackets and figure "column (6)", the words, brackets and figures "column (6) or column (7)" shall be
substituted;
B. For Table-1and illustration, the following shall be substituted, namely:-
"Table-1
Sl. No.
Retail sale
price (per
pouch)
Rate of duty per
packing machine
per month
(Rs. in Lacs)
Chewing Tobacco
(other than filter
khaini)
Unmanufactured
Tobacco
Chewing tobacco
commonly known as
filter khaini
Without
lime tube/lime pouches
With
lime
tube/lime
pouches
Without
lime tube/lime
pouches
With
lime tube/lime
pouches
(1) (2) (3) (4) (5) (6)(7)
1. Upto Re.1 8.00 7.75 5.75 5.505.50
2.
FromRe.1 to
Rs. 1.50
12.00 11.50 8.50 8.008.00
3.
From Rs.
1.51 to Rs.
2.00
14.25 13.50 10.25 9.7510.00
4.
From Rs.
2.01 to Rs.
3.00
21.50 20.25 15.25 14.5014.25
5.
From Rs.
3.01 to Rs.
4.00
26.75 25.00 19.00 17.7518.00
6.
From Rs.
4.01 to Rs.
5.00
33.50 31.25 23.75 22.2521.00
7.
From Rs.
5.01 to Rs.
6.00
40.00 37.50 28.50 26.7524.25

8.
From Rs.
6.01 to Rs.
7.00
63.25 59.75 45.25 42.7527.00
9
From Rs.
7.01 to Rs.
8.00
63.25 59.75 45.25 42.7529.50
10
From Rs.
8.01 to Rs.
9.00
63.25 59.75 45.25 42.7531.50
11
From Rs.
9.01 to Rs.
10.00
63.25 59.75 45.25 42.7533.50
12
From Rs.
10.01 to Rs.
15.00
89.75 84.5 64 60.25
33.5 +
5 * (P-
10)
13
From Rs.
15.01 to Rs.
20.00
112.50 107.25 80.25 76.50
14
From Rs.
20.01 to Rs.
25.00
132 125.25 94 89.25
15
From Rs.
25.01 to Rs.
30.00
150.25 142.50 107.25 101.50
16
From Rs.
30.01 to Rs.
35.00
163 153.75 116.25 109.75
17
From Rs.
35.01 to Rs.
40.00
175.75 165.25 125.50 118
18
From Rs.
40.01 to Rs.
45.00
186 178 132.5 127
19
From Rs.
45.01 to Rs.
50.00
197.75 189 141 135
20
Rs.50.01
and above
197.75 + 3.96 * (P-
50)
189 + 3.78 * (P-
50)
141 + 2.82 * (P-50)
135 +
2.70 *
(P-50)
Where 'P' above represents RSP of the
pouch for which duty rate is to be
determined
Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 the table shall be read as " Rs. 10.01 and above".
Illustration1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not
containing lime tube and having retail sale price of Rs.55.00 (i.e. 'P') shall be = Rs. 197.75 + 3.96*(55-50) lakhs = Rs. 217.55
lakhs"
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') shall be = Rs. 33.5 + 5*(15-10) lakhs = Rs. 58.50 lakhs"; and
C. After Explanation 4, the following shall be inserted, namely:-
" Explanation 5.- For the purposes of this notification, "filter khaini" means chewing tobacco which is packed in sachets of filter
paper or fabric before being packed in pouches with the aid of a packing machine".
[F. No. 334/1/2010-TRU ]
(Prashant Kumar)
Under Secretary to the Government of India
Note:- The principal notification no. 16/2010-Central Excise, dated the 27
th
February, 2010 was published vide number
G.S.R. 118 (E) dated the 27
th
February, 2010.