|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 5 /2015-Central Excise (N.T.)
New Delhi, the 1st March, 2015
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, 2015.
(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, -
(i) for rule 4, the following rule shall be substituted, namely:-
“ 4. Factors relevant to production.– The factors relevant to the production of
notified goods shall be the number of packing machines in the factory of the
manufacturer and the maximum packing speed at which such packing machines can be
operated for packing of notified goods of various retail sale prices.”;
(ii) in rule 5,-
(a) for the portion beginning with the words “The quantity of notified goods”
and ending with the words “the said Table”, the following shall be substituted,
namely:-
“The quantity of notified goods, having retail sale price as specified in column
(2) of the Table 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) of the
Table below, as the case may be, per month shall be as is equal to the
corresponding entry specified in column (3) or column (4) or column (5) of the
said Table, as the case may be”;
(b) for the Table, the following Table shall be substituted, namely:-
“Table
| |
|
Number of pouches per operating packing machine per month |
| Sl.
No. (1) |
Retail sale price
(per pouch) (2) |
Upto 300 pouches per minute(3) |
301 to 750 pouches per minute(4) |
751 pouches per minute and above (5) |
| 1. |
Up to Rs. 1.00 |
6864000 |
11232000 |
24960000 |
| 2. |
From Rs. 1.01 to Rs. 1.50 |
6864000 |
11232000 |
24960000 |
| 3. |
From Rs. 1.51 to Rs. 2.00 |
6520800 |
10670400 |
23712000 |
| 4. |
From Rs. 2.01 to Rs. 3.00 |
6520800 |
10670400 |
23712000 |
| 5. |
From Rs. 3.01 to Rs. 4.00 |
6314880 |
10333440 |
22963200 |
| 6. |
From Rs. 4.01 to Rs. 5.00 |
6314880 |
10333440 |
22963200 |
| 7. |
From Rs. 5.01 to Rs. 6.00 |
6314880 |
10333440 |
22963200 |
| 8. |
Above Rs. 6.00 |
6177600 |
10108800 |
22464000”; |
(iii) in rule 6,-
(a) in sub-rule (1), in clause (x), after the word “number”, the words “and
details as per clause (vii) ” shall be inserted;
(b) in sub-rule (2), after the words “approve the declaration”, the words “
including that of the maximum packing speed at which each of the packing
machines available in his factory can be operated for packing of notified goods
of various retail sale prices” shall be inserted.
(c) in sub-rule (3), after the second proviso, the following proviso shall be
inserted, namely:-
“Provided also that the annual capacity of production for the period from the
1st day of March, 2015 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 Pan Masala Packing
Machines (Capacity Determination and Collection of Duty) (Amendment) Rules,
2015.”;
(d) in sub-rule (6), after the words “existing retail sale price”, the words “or
in case of commencement of manufacture of goods of a new retail sale price, the
maximum packing speed at which the packing machines can be operated for packing
of goods of such new retail sale price” shall be inserted;
(iv) in rule 9,
(a) after the first proviso, the following proviso shall be inserted, namely:-
“Provided further that monthly duty payable for the month of March, 2015 shall
be paid on or before the 15th day of March, 2015:” ;
(b) in the second proviso, for the words “Provided further”, the words “Provided
also” shall be substituted;
(v) in rule 17,-
(a) after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that in case of contraventions involving non-declaration of number of
packing machines available in the premises of a manufacturer, the duty leviable
in respect of such undeclared packing machines shall be determined on the basis
of total number of undeclared packing machines found available in the premises,
the highest retail sale price of the pouches manufactured with the aid of
undeclared packing machines and the rate of duty per packing machine
corresponding to the higher maximum packing speed as specified in the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) No. 42/2008-CE dated the 1st July, 2008.”
(b) in sub-rule (2), for the portion beginning with the words “premises of the
unit” and ending with the words “unless”, the words “premises of the unit, the
retail sale price of the pouches manufactured with the aid of such packing
machines and the rate of duty per packing machine corresponding to the highest
maximum packing speed as specified in the notification of the Government of
India in the Ministry of Finance (Department of Revenue) No. 42/2008-CE dated
the 1st July, 2008 and unless” shall be substituted;
(vi) in FORM – 1, in paragraph 14, after the word “number”, the words “and
details as per entry (11)” shall be inserted;
(vii) in FORM – 2, in paragraph 4, -
(a) in item (ii), after the word and letters “each RSP”, the words “and the
maximum packing speed at which such packing machines can be operated for packing
of notified goods of that retail sale price” shall be inserted;
(b) for item (iv), the following item 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)
|
0.3556 |
|
0.814 |
|
| 2 |
The additional duty of excise leviable under section 85 of the Finance Act, 2005
(18 of 2005) |
0.1333 |
|
0.0698 |
|
| 3 |
National Calamity Contingent Duty leviable under section 136 of the Finance Act,
2001 (14 of 2001) |
0.5111 |
|
0.1162 |
|
| 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.334/5/2015-TRU]
(Pramod Kumar)
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. 22/2014-Central Excise (N.T.), dated the 11th July, 2014, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide
number G.S.R 457(E), dated the 11th July, 2014.
|