TaxTMI 
TaxTMI 
Capacity based rate of duty - unmanufactured tobacco, bearing a brand name - chewing tobacco
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....fied goods) manufactured with the aid of packing machine ^15[having maximum packing speed as specified in column (3) or column (4) or column (5) or column (6) of Table-1 or column (3) or column (4) or column (5) or column (6) of Table-2, 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 Table-1 or Table-2, as the case may be, 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) or column (6) of Table-1 or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-2], as the case may be : ^21[ TABLE-1 S. No. Retail sale price (Per pouch) Rate of duty per packing machine per month (Rupee in lakh) Chewing Tobacco (other than Filter Khaini) Chewing tobacco (commonly known as Filter Khaini) Upto 300 pouches per minute 301 to 450 pouches per minute 451 pouches per minute and above Any speed (1) (2) (3) (4) (5) (6) Without lime tube/lime ....
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.... Exceeding Re. 40.00 but not exceeding Rs. 45.00 756.22 718.41 1080.32 1026.30 2295.68 2180.89 19 Exceeding Re. 45.00 but not exceeding Rs. 50.00 789.83 750.34 1128.33 1071.92 2397.71 2277.82 20 Above Rs. 50.00 789.83+15.80x (P-50) 750.34+15 .01 x (P-50) 1128.33+2 2.57 x (P50) 1071.32+2 1.44x (P50) 2397.71+47.95x (P50) 2277.82+4 5.56 x (P50) Where 'P' above represents retail sale price of the pouch for which rate of duty is to be determined. Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (2) shall be read as Rs. 10.01 and above. Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube having retail sale price of Rs. 55.00 (i.e. 'P') packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of chewing tobacco (other than filter khaini) pouch of the said retail sale price, of 450 pouches per minute, shall be = Rs. 1128.33 +22.57 x (55-50) lakh = Rs. 1241.18 lakh. Illustratio....
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....06 17 Exceeding Rs. 35.00 but not exceeding Rs. 40.00 715.10 1021.58 2170.85 358.54 340.62 18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 756.22 1080.32 2295.68 379.16 360.20 19 Exceeding Rs. 45.00 but not exceeding Rs. 50.00 789.83 1128.33 2397.71 396.01 376.21 20 Above Rs. 50.00 789.83+15.80x (P-50) 1128.33+22.57 x (P-50) 2397.71+47.95x (P-50) 396.01+7.92 x (P-50) 376.21+7.52 x (P-50) Where 'P' above represents retail sale price of the pouch for which rate of duty is to be determined. Illustration :- The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs. 55.00 (i.e. 'P') packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of jarda scented tobacco pouch of the said retail sale price, of 400 pouches per minute, shall be = Rs. 1128.33+22.57 x(55-50) = Rs. 1241.18 lakh.] Explanation 1. - For the purposes of this notification, "packing machine" includes all types of Form, Fill and Seal (FFS) machines and Profile Pouch Making Machine, by whatever nam....
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.... Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. 3. The duty levied and collected on such specified goods shall be the aggregate of the duty leviable under the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005), the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) which is levied only in case of chewing tobacco, Education Cess leviable under section 91 of the Finance Act, 2004, (23 of 2004) and Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) and shall be apportioned in the ratios specified in the Table-2 below. ^21[TABLE-3 S.No. Duty Duty ratio for Unmanufactured Tobacco Duty ratio for Chewing Tobacco/ Jarda Scented Tobacco/Filter Khaini (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 (1 of 1944) 0.8852 0.7864 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 0.1148 0.1165 3 National Calamity Contingent Duty leviable under section 136 of the Fin....
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....eding Rs. 6.00 121.71 114.47 194.74 183.14 76.24 8 Exceeding Re.6.00 but not exceeding Rs. 7.00 193.19 181.12 309.10 289.79 84.50 9 Exceeding Re.7.00 but not exceeding Rs. 8.00 193.19 181.12 309.10 289.79 91.74 10 Exceeding Re.8.00 but not exceeding Rs. 9.00 193.19 181.12 309.10 289.79 98.05 11 Exceeding Re.9.00 but not exceeding Rs. 10.00 193.19 181.12 309.10 289.79 103.49 12 Exceeding Re.10.00 but not exceeding Rs. 15.00 272.40 258.78 435.84 414.05 103.49 + 10.35 x (P-10) 13 Exceeding Re.15.00 but not exceeding Rs. 20.00 341.41 324.34 546.25 518.94 14 Exceeding Re.20.00 but not exceeding Rs. 25.00 401.15 381.09 641.84 609.75 15 Exceeding Re.25.00 but not exceeding Rs. 30.00 452.50 429.87 724.00 687.80 16 Exceeding Re.30.00 but not exceeding Rs. 35.00 496.24 471.43 793.99 754.29 17 Exceeding Re.35.00 but not exceeding Rs. 40.00 533.10 506.45 852.97 810.32 18 Exceeding Re.40.00 but not exceeding Rs. 45.00 ....
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....2.02 6 Exceeding Rs. 4.00 but not exceeding Rs. 5.00 113.60 344.84 55.85 52.53 7 Exceeding Rs. 5.00 but not exceeding Rs. 6.00 136.32 413.81 67.03 63.04 8 Exceeding Rs. 6.00 but not exceeding Rs. 7.00 216.37 656.85 106.39 99.74 9 Exceeding Rs. 7.00 but not exceeding Rs. 8.00 216.37 656.85 106.39 99.74 10 Exceeding Rs. 8.00 but not exceeding Rs. 9.00 216.37 656.85 106.39 99.74 11 Exceeding Rs. 9.00 but not exceeding Rs. 10.00 216.37 656.85 106.39 99.74 12 Exceeding Rs. 10.00 but not exceeding Rs. 15.00 305.09 926.15 150.01 142.51 13 Exceeding Rs. 15.00 but not exceeding Rs. 20.00 382.37 1160.78 188.01 178.61 14 Exceeding Rs. 20.00 but not exceeding Rs. 25.00 449.29 1363.92 220.91 209.87 15 Exceeding Rs. 25.00 but not exceeding Rs. 30.00 506.80 1538.50 249.19 236.73 16 Exceeding Rs. 30.00 but not exceeding Rs. 35.00 555.79 1687.22 273.28 259.61 17 Exceeding Rs. 35.00 but not exceeding Rs. 40.00 597.08 1812.56 293.58 278.90 18 Exceeding Rs. 40.00 but not exceeding Rs....
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....ccurs omitted, vide Notification No. 19/2010 - Central Excise, dated 13.04.2010. 2. Substituted vide Notification No. 19/2010 - Central Excise, dated 13.04.2010., before it was read as, "(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act," 3. for the words, brackets and figure "column (6)", the words, brackets and figures "column (6) or column (7)" substituted, vide Notification No. 19/2010 - Central Excise, dated 13.04.2010. 4. Table-1and illustration, substituted, vide Notification No. 19/2010 - Central Excise, dated 13.04.2010. before this it was read as- Table-1 S. No. Retail sale price (per pouch) Rate of duty per packing machine per month (Rs. in lakh) Unmanufactured Tobacco Chewing tobacco Pouches not containing lime tube Pouches containing lime tube Pouches not containing lime tube Pouches containing lime tube (1) (2) (3) (4) (5) (6) 1. Upto Rs. 1.50 8.50 8.00 12.00 11.50 2. From Rs. 1.51 to Rs. 2.00 10.25 9.75 14.25 13.50 3. From Rs. 2.01 to Rs. 3.00 15.25 ....
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.... From Rs. 10.01 to Rs. 15.00 89.75 84.5 64 60.25 33.5 + 5 * (P-10) 13 From Rs. 15.01 to Rs. 20.00 112.50 107.25 80.25 76.50 14 From Rs. 20.01 to Rs. 25.00 132 125.25 94 89.25 15 From Rs. 25.01 to Rs. 30.00 150.25 142.50 107.25 101.50 16 From Rs. 30.01 to Rs. 35.00 163 153.75 116.25 109.75 17 From Rs. 35.01 to Rs. 40.00 175.75 165.25 125.50 118 18 From Rs. 40.01 to Rs. 45.00 186 178 132.5 127 19 From Rs. 45.01 to Rs. 50.00 197.75 189 141 135 20 Rs. 50.01 and above 197.75 + 3.96 * (P-50) 189 + 3.78 * (P-50) 141 + 2.82 * (P-50) 135 + 2.70 * (P-50) Where 'P' above represents retail sale price of the pouch for which duty rate is to be determined Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 the table shall be read as " Rs. 10.01 and above". Illustration1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) and Jarda scented Tobacco pouch not containing lime tube and having retail sale price of Rs. 55.00....
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.... Exceeding Rs. 25.00 but not exceeding Rs. 30.00 225.50 213.75 160.75 152.25 16. Exceeding Rs. 30.00 but not exceeding Rs. 35.00 244.50 230.50 174.25 164.62 17. Exceeding Rs. 35.00 but not exceeding Rs. 40.00 263.50 247.75 188.25 177.00 18. Exceeding Rs. 40.00 but not exceeding Rs. 45.00 279.00 267.00 198.75 190.50 19. Exceeding Rs. 45.00 but not exceeding Rs. 50.00 296.50 283.50 211.50 202.50 20. From Rs. 50.00 onwards 296.50 + 5.94 * (P-50) 283.50+ 5.67 * (P-50) 211.50 + 4.23 * (P-50) 202.5 0+ 4.05 * (P-50) Where 'P' above represents RSP of the pouch for which duty rate is to be determined Provided that for the purpose of entry in column number (7), against S.No.12, the existing entry in column number (2) the entry 'Rs. 10.01 and above' shall be substituted. Illustration1:-The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube and having retail sale price of Rs. 55.00 (i.e. 'P') shall be = Rs.....
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.... 274.63 206.16 195.85 17 Exceeding Rs. 35.00 but not exceeding Rs. 40.00 310.56 295.03 221.48 210.40 18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 328.42 312.00 234.21 222.50 19 Exceeding Rs. 45.00 but not exceeding Rs. 50.00 343.01 325.86 244.62 232.39 20 From Rs. 50.00 onwards 343.01+ 6.86* (P-50) 325.86+ 6.52 * (P-50) 244.62+ 4.89 * (P-50) 232.39+ 4.65 * (P-50) Where 'P' above represents RSP of the pouch for which duty rate is to be determined Provided that for the purposes of entry in column number (7), against Sl.No.12, the existing entry in column number (2) shall be read as 'Rs. 10.01 and above'. Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube and having retail sale price of Rs. 55.00 (i.e. 'P') shall be = Rs. 343.01 + 6.86*(55-50) lakhs = Rs. 377.31 lakhs. Illustration 2:- The rate of duty per packing machine per month for a Filter Khaini pouch having retail sale price of Rs. 15.00 (i.e. 'P') shall be = Rs. 60.96 + 6.10*(15-10) lakhs....
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.... not exceeding Rs. 7.00 127.35 119.39 87.66 82.19 56.32 9. Exceeding Rs. 7.00 but not exceeding Rs. 8.00 127.35 119.39 87.66 82.19 61.14 10. Exceeding Rs. 8.00 but not exceeding Rs. 9.00 127.35 119.39 87.66 82.19 65.35 11. Exceeding Rs. 9.00 but not exceeding Rs. 10.00 127.35 119.39 87.66 82.19 68.98 12. Exceeding Rs. 10.00 but not exceeding Rs. 15.00 179.57 170.59 123.61 117.43 68.98 + 6.90 x (P-10) 13. Exceeding Rs. 15.00 but not exceeding Rs. 20.00 225.05 213.80 154.92 147.18 14. Exceeding Rs. 20.00 but not exceeding Rs. 25.00 264.44 251.22 182.03 172.93 15. Exceeding Rs. 25.00 but not exceeding Rs. 30.00 298.29 283.37 205.33 195.07 16. Exceeding Rs. 30.00 but not exceeding Rs. 35.00 327.12 310.77 225.18 213.92 17. Exceeding Rs. 35.00 but not exceeding Rs. 40.00 351.42 333.85 241.91 229.81 18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 371.63 353.05 255.82 243.03 19. Exceeding Rs. 45.00 but not exceeding Rs. 50.00 388.15 368.74 267.19 253.83....
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.... vide Not. 25/2015 - Dated 30-4-2015, before it was read as, "Table-2 Sl. No. (1) Retail sale price (per pouch) (2) Rate of Duty per packing machine per month (Rupees in lakh) Jarda Scented Tobacco Unmanufactured Tobacco Any speed (3) Any speed (4) Without lime tube/lime pouches With lime tube/lime pouches (4a) (4b) 1 Up to Re. 1.00 27.05 13.30 12.63 2 Exceeding Re. 1.00 but not exceeding Rs. 1.50 40.57 19.95 18.95 3 Exceeding Re. 1.50but not exceeding Rs. 2.00 48.68 23.94 22.61 4 Exceeding Re. 2.00 but not exceeding Rs. 3.00 73.03 35.91 44.68 33.91 5 Exceeding Re. 3.00 but not exceeding Rs. 4.00 90.88 42.02 6 Exceeding Re. 4.00 but not exceeding Rs. 5.00 113.60 55.85 52.53 7 Exceeding Re. 5.00 but not exceeding Rs. 6.00 136.32 67.03 63.04 8 Exceeding Re. 6.00 but not exceeding Rs. 7.00 216.37 106.39 99.74 9 Exceeding Re. 7.00 but not exceeding Rs. 8.00 216.37 106.39 99.74 10 Exceeding Re. 8.00 but not exceeding Rs. 9.00 216.37 ....