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        Case ID :
        Central Excise

        Seeks to amend Notification No. 42/2008 - CE, dated the 1st July, 2008 so as to prescribe new rate of duty to Pan Masala and Gutkha - 06/2015 - Central Excise - Tariff

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        Duty rates for pan masala tied to pouch retail price and machine packing speed under revised excise notification. Amends Notification No. 42/2008 to fix monthly duty per packing machine for pan masala and pan masala containing tobacco according to retail sale price bands and maximum machine packing speed (up to 300; 301-750; 751 and above pouches per minute), provides separate duty columns for each product variant, includes linear rate formulas for prices above the top band, and replaces the Illustration demonstrating duty computation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Duty rates for pan masala tied to pouch retail price and machine packing speed under revised excise notification.

                                Amends Notification No. 42/2008 to fix monthly duty per packing machine for pan masala and pan masala containing tobacco according to retail sale price bands and maximum machine packing speed (up to 300; 301-750; 751 and above pouches per minute), provides separate duty columns for each product variant, includes linear rate formulas for prices above the top band, and replaces the Illustration demonstrating duty computation.


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