[(TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

 

Notification No.   04/2014-Central Excise (N.T.)

 

 New Delhi, dated 24th   January, 2014

 

G.S.R.      (E)- In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 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) First Amendment Rules, 2014.

 

     (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)        in rule 5, for the Table, the following shall be substituted, namely:-

 

“Table

 

Sl. No

Retail sale price

(per pouch)

Capacity of production per packing machine per month for chewing tobacco (including Filter Khaini) ,unmanufactured tobacco and jarda scented tobacco (number of pouches)

 

 

Without lime tube/ lime pouch

With lime tube/lime pouches

Filter Khaini

(1)

(2)

(3)

(4)

(5)

1.

Up to Re.1.00

3993600

3793920

2745600

2.

Exceeding Re. 1.00 but not exceeding  Rs. 1.50

3993600

3793920

2745600

3.

Exceeding Rs. 1.50 but not exceeding  Rs. 2.00

3594240

3394560

2608320

4.

Exceeding Rs.2.00 but not exceeding  Rs.3.00

3594240

3394560

2477904

5.

Exceeding Rs.3.00 but not exceeding  Rs.4.00

3354624

3154944

2354009

6.

Exceeding Rs.4.00 but not exceeding  Rs.5.00

3354624

3154944

2236308

7.

Exceeding Rs.5.00 but not exceeding  Rs.6.00

3354624

3154944

2124493

8.

Exceeding Rs.6.00 but not exceeding  Rs.7.00

3194880

2995200

2018268

9

Exceeding Rs.7.00 but not exceeding  Rs.8.00

3194880

2995200

1917355

10

Exceeding Rs.8.00 but not exceeding  Rs.9.00

3194880

2995200

1821487

11

Exceeding Rs.9.00 but not exceeding  Rs.10.00

3194880

2995200

1730413

12

Exceeding Rs. 10.00 but not exceeding  Rs.15.00

3003187

2853028

1730413

13

Exceeding Rs. 15.00 but not exceeding  Rs.20.00

2822996

2681846

-

14

Exceeding Rs.20.00 but not exceeding  Rs.25.00

2653616

2520935

-

15

Exceeding Rs. 25.00 but not exceeding  Rs.30.00

2494399

2369679

-

16

Exceeding Rs.30.00 but not exceeding  Rs.35.00

2344735

2227499

-

17

Exceeding Rs.35.00 but not exceeding  Rs.40.00

2204051

2093849

-

18

Exceeding Rs. 40.00 but not exceeding  Rs.45.00

2071808

1968218

-

19

Exceeding Rs.45.00 but not exceeding  Rs.50.00

1947500

1850125

-

20

Above  Rs.50.00

1947500

1850125

-”

 

 

(ii) in rule 6, in sub-rule 3,for the third proviso, the following shall be substituted, namely:-

“Provided further that annual capacity of production for the period from the 24th day of January, 2014 to the 31st day of January, 2014 shall be calculated on pro-rata basis for the total number of days in the month of January, 2014 and the number of days remaining in the month starting from and including the 24th day of January, 2014.”

[F.No. 354/120/2011-TRU]

 

                                   (Raj Kumar Digvijay)

Under Secretary to the Government of India

 

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 27th February, 2010 vide  notification No. 11/2010-Central Excise (N.T.), dated the 27th February, 2010, [ G.S.R.127 (E), dated the 27th February, 2010] and were last amended vide notification number 20/2012-CE (NT), dated the 19th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1), vide  number G.S.R 226(E),  dated 19th  March, 2012.