GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 16/2016-Central Excise

New Delhi, the 1^st March, 2016

G.S.R. 233 (E).- In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 16/2010-Central Excise, dated the 27^th 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 27^th February, 2010, namely :-

In the said notification, –

(i) in the first paragraph,-

(a) in the long line for the portion beginning with words “and packed in” and ending with the words “of the said Table-2”, the words, brackets, figures and letters “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” shall be substituted;

(b) for Table-1, the Note and the Illustrations, the following shall be substituted, namely:-

“TABLE-1

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.1062.60+21.25 x (55-50) lakh = Rs.1168.85 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.116.73+ 11.67 x (15-10)= Rs.175.08 lakh.”;

(c) for Table-2 and the Illustration, the following shall be substituted, namely :-

“TABLE-2

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.1062.60+21.25 x (55-50)= Rs.1168.85 lakh.”;

(ii) in paragraph 3, for Table-3, the following shall be substituted, namely :-

“TABLE-3

[F. No. 334/8/2016 –TRU]
(K. Kalimuthu)
Under Secretary to the Government of India

Note: – The principal notification No. 16/2010-Central Excise, dated the 27^th February, 2010 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27^th February, 2010 and last amended vide notification No. 25/2015 Central Excise, dated the 30^th, April, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 343 (E), dated the 30^th, April, 2015.