GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 09/2016-Central Excise (N.T.)
New Delhi, Dated the 01st 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 Pan Masala
Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008,
namely :-
1. (1) These rules may be called the Pan Masala 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 Pan Masala Packing Machines (Capacity Determination And Collection of
Duty) Rules, 2008, in FORM - 2, in serial number 4, for item (iv), the following
shall be substituted, namely:-
“(iv) Break-up of duty payment for apportionment between various duties is as
per details below:-
|
Sl.
No. |
Duty
|
Duty ratio for pan masala
|
Duty paid (in rupees)
|
Duty ratio for pan masala containing tobacco
|
Duty paid
(in rupees)
|
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 1 |
The duty leviable under the Central Excise Act, 1944 (1 of 1944)
|
0.3958 |
|
0.8350 |
|
| 2 |
The additional duty of excise leviable under section 85 of the
Finance Act, 2005 (18 of 2005) |
0.1250 |
|
0.0619 |
|
| 3 |
National Calamity Contingent Duty leviable under section 136 of the
Finance Act, 2001 (14 of 2001) |
0.4792 |
|
0.1031 |
|
| 4 |
Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004)
|
0.0 |
|
0.0 |
|
| 5 |
Secondary and Higher Education Cess leviable under section 136 of the
Finance Act, 2007 (22 of 2007) |
0.0 |
|
0.0.". |
|
[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 1st
July, 2008 by
notification No.30/2008-Central Excise (N.T.), dated the 1st July,
2008, vide number G.S.R. 491 (E), dated the 1st July, 2008 and last
amended by
notification No. 5/2015-Central Excise (N.T.), dated the 1st March,
2015, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (i), vide number G.S.R. 150 (E), dated the 1st March, 2015.
|