Specified rate of duty payable on the basis of capacity of production on Pan Masala and Gutkha

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....ing machine ^7[having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1, as the case may be, at which they can be operated for packing of specified goods which are packed in pouches of retail sale prices as specified in column (2) of the said Table, the rates of duty specified in the corresponding entry in column (3a) or column (3b) or column (4a) or column (4b) or column (5a) or column (5b) ] of the said Table, as the case may be: ^13[TABLE-1 S. No. Retail sale price (per pouch) Rate of duty per packing machine per month   (Rs. in lakh) Up to 300 pouches per minute 301 to 750 pouches per minute 751 pouches per minute and above (1) (2) (3) (4) (5)       Pan  masala Pan masala containing tobacco Pan  masala Pan masala containing tobacco Pan  masala Pan masala containing tobacco (3a) (3b) (4a) (4b) (5a) (5b) 1. Up to Rs. 1.00 19.60 35.35 32.08 57.84 71.29 128.54 2. From Rs. 1.01 to Rs. 1.50 29.41 53.02 48.12 86.77 106.93 192.82 3. From Rs. 1.51 to Rs. 2.00 3....

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....machine" includes all types of Form, Fill and Seal (FFS) machines and Profile Pouch Making Machine, by whatever names called, whether vertical or horizontal, with or without collar, single-track or multi-track, and any other type of packing machine used for packing of pouches of notified goods.   Explanation 2. - For the purposes of this notification, if there are multiple track or multiple line packing machine which besides packing the specified goods in pouches, perform additional processes involving moulding and giving a definite shape to such pouches with a view to distinguish the brand or to prevent the counterfeiting of the goods, etc., two such tracks or lines shall be deemed to be one individual packing machine for the purposes of calculation of the duty liability. ^1[Provided that in case of multiple track or multiple line packing machine which are  incapable of performing such additional processes, each such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the duty liability.] Explanation 3. - For the purposes of this notification, "retail sale price" means the maximum price at which the specified ....

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....e Act, 2007 0.0 0.0.]   F.No. 341/49/2008-TRU]   [G. G. Pai] Under Secretary to the Government of India **************************** Notes : 1. Has been added vide Notification No. 43/2008-Central Excise dated 15th July, 2008 2. Substituted vide Notification No. 13/2012-CE, dated, 17/03/2012. Before it was read as:- Table-1 S. No. Retail sale price (per pouch)  Rate of duty per packing machine per month (Rs. in lakh)     Pan masala Pan masala containing tobacco         (1) (2) (3) (4) 1. Up to Rs. 1.00 9.25 12.50 2. From Rs. 1.01 to Rs. 1.50 14 19 3. From Rs. 1.51 to Rs. 2.00 18 24 4. From Rs. 2.01 to Rs. 3.00 26 36 5. From Rs. 3.01 to Rs. 4.00 34 47 6. From Rs. 4.01 to Rs. 5.00 43 59 7. From Rs. 5.01 to Rs. 6.00 51 70 8. Above Rs. 6.00 50        +     8.36    *   (P - 6), where P represents retail sale price of the pouch 69   + 11.45 * (P - 6), where P represents r....

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.... pouch) Rate of duty Per packing machine per month(Rs. in Lakhs) Pan masala Pan masala containing tobacco (1) (2) (3) (4) 1. Up to Re. 1.00 14.76 24.42 2. Exceeding Rs. 1.00 but not exceeding Rs. 1.50 22.14 36.64 3. Exceeding Rs. 1.50 but not exceeding Rs. 2.00 28.04 46.40 4. Exceeding Rs. 2.00 but not exceeding Rs. 3.00 42.06 69.61 5. Exceeding Rs. 3.00 but not exceeding Rs. 4.00 54.31 89.88 6. Exceeding Rs. 4.00 but not exceeding Rs. 5.00 67.88 112.35 7. Exceeding Rs. 5.00 but not exceeding Rs. 6.00 81.46 134.82 8. Above Rs. 6.00 81.46 + 13.28 * (P-6), 134.82 + 21.98 * (P-6),     Where 'P' above represents RSP of the pouch for which duty rate is to be determined     Illustration. - The rate of duty per packing machine per month for a Pan masala pouch having retail sale price of Rs. 8.00 (i.e. 'P') shall be= Rs. 81.46 + 13.28 * (8-6) lakhs = Rs. 108.02 lakhs.]] 6. Substituted vide Notification No.16/2014-Central Excise, dated 11th July, 2014, before it was read as, ^"4[Table -2 Sr. No. Duty Duty ratio for pan ....

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....The duty leviable under the Central Excise Act, 1944 0.3453 0.7903 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 0.1294 0.0677 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 0.4962 0.1129 4 Education Cess leviable under section 91 of the Finance Act, 2004 0.0194 0.0194 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 0.0097 0.0097] 11. Substituted vide Not. 17/2016 - Dated 1-3-2016, before it was read as,   ^"8[Table-1 S. No.(1) Retail sale price (per pouch) (2) Rate of duty per packing machine per month (Rs. in lakh) Up to 300 pouches per minute (3) 301 to 750 pouches per minute (4) 751 pouches per minute and above (5)       Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco     (3a) (3b) (4a) (4b) (5a) (5b) 1. Up to Rs. 1.00 17.30 29.52 28.30 48.30 62.90 107.33 2. From Rs. 1.01 to Rs. 1.50 25.95 44....