Amendment to Notification No. 16/2010-CE, dated the 27th February, 2010 so as to prescribe new rate of duty to unmanufactured tobacco and chewing tobacco - 05/2015 - Central Excise - Tariff

Packing machine duty rates revised for tobacco products; new speed based and retail price linked duty schedules introduced.

Amendment prescribes revised packing machine duty rates by substituting Table 1 and Table 2 with schedules that set monthly duty per packing machine according to retail sale price bands, presence or absence of lime tube/pouches, and machine maximum packing speed; rates include fixed entries and formulas based on pouch retail price 'P' with illustrative calculations. It requires declaration of number of packing machines and their maximum packing speeds, and substitutes a duty composition table (Table 3) specifying duty ratios among central excise, additional excise, national calamity contingent duty and education cesses for unmanufactured tobacco and chewing/jarda/filter khaini categories.