Amends notification no. 42/2008 CE dated 1-7-2008 - Rate of duty Per packing machine per month(Rs. in Lakhs) in respect of pan masala and pan masala containing tobacco, commonly known as gutkha - 13/2012 - Central Excise - Tariff
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Duty rates for pan masala and gutkha tied to retail pouch price with slabbed and formulaic packing machine levies. Replaces the prior Table 1 to set the rate of duty per packing machine per month for pan masala and pan masala containing tobacco according to retail pouch price slabs; specifies distinct slab rates and, for prices above the top slab, provides separate linear formulae using the retail sale price (P) to compute the monthly duty, accompanied by an illustrative computation.
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Provisions expressly mentioned in the judgment/order text.
Duty rates for pan masala and gutkha tied to retail pouch price with slabbed and formulaic packing machine levies.
Replaces the prior Table 1 to set the rate of duty per packing machine per month for pan masala and pan masala containing tobacco according to retail pouch price slabs; specifies distinct slab rates and, for prices above the top slab, provides separate linear formulae using the retail sale price (P) to compute the monthly duty, accompanied by an illustrative computation.
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