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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. 4 /2017-Central Excise

New Delhi, the 2nd February, 2017

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 1st 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) in the first paragraph, for Table-1 and the Illustration, the following shall be
substituted, namely:-
“TABLE-1
S.
No.
Retail sale
price (per pouch)
Rate of duty per packing machine per month
(Rs. in lakh)
Up to 300 pouches per
minute
301 to 750 pouches
per minute
751 pouches per
minute and above
(1) (2) (3) (4) (5)
Pan
masala
Pan masala
containing
tobacco
Pan
masala
Pan masala
containing
tobacco
Pan
masala
Pan masala
containing
tobacco
(3a) (3b) (4a) (4b) (5a) (5b)
1. Up to Rs.1.00 19.60 35.35 32.08 57.84 71.29 128.54
2. From Rs.1.01 to Rs.1.50 29.41 53.02 48.12 86.77 106.93 192.82
3. From Rs.1.51 to Rs.2.00 37.25 67.16 60.95 109.91 135.44 244.23
4. From Rs.2.01 to Rs.3.00 55.87 100.75 91.42 164.86 203.16 366.35
5. From Rs.3.01 to Rs.4.00 72.14 130.09 118.05 212.87 262.33 473.04
6. From Rs.4.01 to Rs.5.00 90.18 162.61 147.56 266.09 327.91 591.30
7. From Rs.5.01 to Rs.6.00 108.21 195.13 177.07 319.30 393.50 709.56
8. Above Rs.6.00 108.21+1
7.64 x (P-
6)
195.13+31.8
1 x (P-6)
177.07
+28.87
x (P-6)
319.30+52.06
x (P-6)
393.50+
64.15 x
(P-6)
709.56+115.69
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’) packed with the aid of a machine having maximum
packing speed, at which it can be operated for packing of pan masala pouch of the said retail
sale price, of 600 pouches per minute shall be = Rs. 177.07+28.87 x (8-6) = Rs.234.81
lakh.”;

(ii) in paragraph 3, for Table-2, the following shall be substituted, namely:-

“TABLE-2
S. 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 (1 of
1944)
0.3725 0.7864
2. The additional duty of excise leviable under section 85 of
the Finance Act, 2005 (18 of 2005)
0.1765 0.1165
3. National Calamity Contingent Duty leviable under section
136 of the Finance Act, 2001 (14 of 2001)
0.4510 0.0971
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 / 7 /2017 –TRU]



(Mohit Tewari)
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, vide notification No.
17/2016-Central Excise, dated the 1st,March, 2016, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.234 (E), dated the 1
st

March 2016.