Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 notified vide by notification No. 11/2010-Central Excise (N.T.), dated the 27th February, 2010 - Various changes

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...., 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, namely :- 1. (1) These rules may be called the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2015.     (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, - (i) for rule 4, the following rule shall be substituted, namely:-      &n....

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....achine per month for Chewing tobacco including Filter Khaini (number of pouches) Chewing tobacco (other than Filter Khaini) Filter Khaini Up to 300 pouches per minute (3) 301 pouches per minute and above (4) Any speed (5) Without lime tube / lime pouches With lime tube / lime pouches Without lime tube / lime pouches With lime tube / lime pouches       (3a) (3b) (4a) (4b)   1 Up to Re. 1.00 6240000 5928000 9984000 9484800 4243200 2 Exceeding Re.1.00 but not exceeding Rs. 1.50 6240000 5928000 9984000 9484800 4243200 3 Exceeding Rs. 1.50 but not exceeding Rs. 2.00 5616000 5304000 8985600 8486400 4031040....

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.... 3271638 5510128 5234622   18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 3237200 3075340 5179520 4920544   19 Exceeding Rs. 45.00 but not exceeding Rs. 50.00 3042968 2890820 4868749 4625312   20 Above Rs. 50.00 3042968 2890820 4868749 4625312     Note:- In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be read as "Rs. 10.01 and above". Table-2 "Sl. No. (1) Retail sale price (per pouch) (2) Capacity of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches) Jarda Scented Tobacco Unmanufactured Tobacco Any speed (3....

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....0 but not exceeding Rs. 35.00 4103287 2930919 2784373 17 Exceeding Rs. 35.00 but not exceeding Rs. 40.00 3857090 2755064 2617311 18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 3625664 2589760 2460272 19 Exceeding Rs. 45.00 but not exceeding Rs. 50.00 3408124 2434375 2312656 20 Above Rs. 50.00 3408124 2434375 2312656   (iii) in rule 6,-       (a) in sub-rule (1), in clause (x), after the word "number", the words "and details as per clause (vii)" shall be inserted;         (b) In sub-rule (2), after the word "approve the declaration", the words " including that of the maximum packing speed at wh....

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....) in the second proviso, for the words "Provided further", the words "Provided also" shall be substituted; (v) In rule 18, - (a) after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that in case of contraventions involving non-declaration of number of packing machines available in the premises of a manufacturer, the duty leviable in respect of such undeclared packing machines shall be determined on the basis of total number of undeclared packing machines found available in the premises, the highest retail sale price of the pouches manufactured with the aid of undeclared packing machines and the rate of duty per packing machine corresponding to the higher maximum packing speed as specified in the notificat....

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....p;       2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005)         3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)         4 Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004)         5   Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007)           Illustration-Assuming that the total duty payable on chewing tobacco under section 3A of the Act for a particular month is Rs. 10....