GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 10/2016-Central Excise (N.T.)

New Delhi, Dated the 1^st March, 2016

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) Amendment Rules, 2016.
   
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 5, the following shall be substituted, namely:-

“ 5. Quantity deemed to be produced.- The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods 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, per month shall be as is equal to the corresponding entry specified 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, as the case may be.

Table-1

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

Explanation.- For the purposes of this rule, if there are multiple track or multiple line packing machines, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month.”;
(ii) in rule 6, in sub-rule (3), after the fifth proviso, the following proviso shall be inserted, namely:-

“Provided also that the annual capacity of production for the period from the 1^st day of March, 2016 shall be re-determined by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within three working days of the coming into force of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2016.”;

(iii) in rule 9, after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that monthly duty payable for the month of March, 2016 shall be paid on or before the 15th day of March, 2016.”;

(iv) in FORM – 2, in serial number 4, in item (iv), after the Table and Illustration, for the Table, the following shall be substituted, namely:-

“TABLE

[F. No. 334/8/2016-TRU]
(Mohit Tewari)
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 27^th February, 2010 vide notification No.11/2010-Central Excise (N.T.), dated the 27^th February, 2010, vide number G.S.R.127 (E), dated the 27^th February, 2010 and were last amended vide notification No.13/2015-Central Excise (N.T.), 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. 347 (E), dated the 30^th April, 2015.