Production capacity based duty – notifies unmanufactured tobacco bearing a brand name and chewing tobacco for the purpose of section 3A - 10/2010 - Central Excise - Non Tariff

Production capacity based duty applies to branded unmanufactured tobacco and packing machine packed chewing tobacco, triggering excise levy.

The notification designates unmanufactured tobacco bearing a brand name under tariff heading 2401 and chewing tobacco under tariff item 2403 99 10, when manufactured with the aid of a packing machine and packed in pouches, as notified goods subject to production capacity based excise duty under the Central Excise Act; it came into force on March eighth, two thousand ten. The notification defines 'packing machine' to include all form fill seal and pouch making machines and defines 'brand name' to cover registered or unregistered names or marks indicating a trade connection. It also notes subsequent rescission by a later notification.