Amendment In Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - 3/2017 - Central Excise - Non Tariff
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Amendment to packing machines duty determination: revised duty break-up table and payment column allocation for chewing tobacco. Amendment substitutes the table in FORM-2, serial number 4, item (iv) to specify allocation of total duty into components (Central Excise duty; additional excise duty; National Calamity Contingent Duty; education cesses) with columns for CENVAT Credit available, CENVAT Credit utilised for payment of duty, and cash payment of duty, and supplies numeric entries and a consolidated Total Duty for use in capacity determination and collection of duty.
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Provisions expressly mentioned in the judgment/order text.
Amendment to packing machines duty determination: revised duty break-up table and payment column allocation for chewing tobacco.
Amendment substitutes the table in FORM-2, serial number 4, item (iv) to specify allocation of total duty into components (Central Excise duty; additional excise duty; National Calamity Contingent Duty; education cesses) with columns for CENVAT Credit available, CENVAT Credit utilised for payment of duty, and cash payment of duty, and supplies numeric entries and a consolidated Total Duty for use in capacity determination and collection of duty.
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