Notification No. 04/2014-CE (NT), dt. 24-01-2014
Seeks to amend the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty ) Rules, 2010[03/2014-CE(N.T.)
[(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. 04/2014-Central Excise (N.T.)
New Delhi, dated 24th January, 2014
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) First Amendment Rules, 2014.
(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) in rule 5, for the Table, the following shall be substituted, namely:-
“Table
| Sl. No |
Retail sale price
(per pouch) |
Capacity of production per packing machine per month for chewing tobacco (including Filter Khaini) ,unmanufactured tobacco and jardascented tobacco (number of pouches) |
| |
|
Without lime tube/ lime pouch |
With lime tube/lime pouches |
Filter Khaini |
| (1) |
(2) |
(3) |
(4) |
(5) |
| 1. |
Up to Re.1.00 |
3993600 |
3793920 |
2745600 |
| 2. |
Exceeding Re. 1.00 but not exceeding Rs. 1.50 |
3993600 |
3793920 |
2745600 |
| 3. |
Exceeding Rs. 1.50 but not exceeding Rs. 2.00 |
3594240 |
3394560 |
2608320 |
| 4. |
Exceeding Rs.2.00 but not exceeding Rs.3.00 |
3594240 |
3394560 |
2477904 |
| 5. |
Exceeding Rs.3.00 but not exceeding Rs.4.00 |
3354624 |
3154944 |
2354009 |
| 6. |
Exceeding Rs.4.00 but not exceeding Rs.5.00 |
3354624 |
3154944 |
2236308 |
| 7. |
Exceeding Rs.5.00 but not exceeding Rs.6.00 |
3354624 |
3154944 |
2124493 |
| 8. |
Exceeding Rs.6.00 but not exceeding Rs.7.00 |
3194880 |
2995200 |
2018268 |
| 9 |
Exceeding Rs.7.00 but not exceeding Rs.8.00 |
3194880 |
2995200 |
1917355 |
| 10 |
Exceeding Rs.8.00 but not exceeding Rs.9.00 |
3194880 |
2995200 |
1821487 |
| 11 |
Exceeding Rs.9.00 but not exceeding Rs.10.00 |
3194880 |
2995200 |
1730413 |
| 12 |
Exceeding Rs. 10.00 but not exceeding Rs.15.00 |
3003187 |
2853028 |
1730413 |
| 13 |
Exceeding Rs. 15.00 but not exceeding Rs.20.00 |
2822996 |
2681846 |
- |
| 14 |
Exceeding Rs.20.00 but not exceeding Rs.25.00 |
2653616 |
2520935 |
- |
| 15 |
Exceeding Rs. 25.00 but not exceeding Rs.30.00 |
2494399 |
2369679 |
- |
| 16 |
Exceeding Rs.30.00 but not exceeding Rs.35.00 |
2344735 |
2227499 |
- |
| 17 |
Exceeding Rs.35.00 but not exceeding Rs.40.00 |
2204051 |
2093849 |
- |
| 18 |
Exceeding Rs. 40.00 but not exceeding Rs.45.00 |
2071808 |
1968218 |
- |
| 19 |
Exceeding Rs.45.00 but not exceeding Rs.50.00 |
1947500 |
1850125 |
- |
| 20 |
Above Rs.50.00 |
1947500 |
1850125 |
-” |
(ii) in rule 6, in sub-rule 3,for the third proviso, the following shall be substituted, namely:-
“Provided further that annual capacity of production for the period from the 24th day of January, 2014 to the 31st day of January, 2014 shall be calculated on pro-rata basis for the total number of days in the month of January, 2014 and the number of days remaining in the month starting from and including the 24th day of January, 2014.”
[F.No. 354/120/2011-TRU]
(Raj Kumar Digvijay)
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 27th February, 2010 vide notification No. 11/2010-Central Excise (N.T.), dated the 27th February, 2010, [ G.S.R.127 (E), dated the 27th February, 2010] and were last amended vide notification number 20/2012-CE (NT), dated the 19th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1), vide number G.S.R 226(E), dated 19th March, 2012.
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