Amendment to Notification No. 16/2010-CE, dated the 27th February, 2010 so as to prescribe new rate of duty to unmanufactured tobacco and chewing tobacco
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....he Government of India in the Ministry of Finance (Department of Revenue) No. 16/2010-Central Excise, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27th February, 2010, namely :- In the said notification, - (i) In the first paragraph,- (a) for the portion beginning with words "and packed in" and ending with the words "of the said table", the words, brackets, figures and letters "having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) 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 ret....
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....0 81.14 76.31 129.82 122.10 56.32 6 Exceeding Re.4.00 but not exceeding Rs. 5.00 101.42 95.39 162.28 152.62 66.88 7 Exceeding Re.5.00 but not exceeding 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 ....
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.... (other than filter khaini) pouch of the said retail sale price, of 450 pouches per minute, shall be = Rs. 942.10 + 18.84 x (55-50) lakh = Rs. 1036.3 lakh. 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') packed with the aid of a machine having any maximum packing speed shall be = Rs. 103.49 + 10.35 x (15-10) lakh = Rs. 155.24 lakh. 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 ....
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....294.94 19 Exceeding Re. 45.00 but not exceeding Rs. 50.00 659.47 324.26 308.05 20 Above Rs. 50.00 659.47 + 13.19 x (P-50) 324.26 + 6.49 x (P-50) 308.05 + 6.16 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 any maximum packing speed shall be = Rs. 659.47 + 13.19 x(15-10) lakh = Rs. 725.42 lakh."; (ii) in paragraph 2, for the words "The number of packing machines", the words "The number of packing machines and the maximum packing speed at which the m....
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