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.