EXPORT IMPORT DATA
  
Date 1-Mar-2015 Issuing Authority Central Excise
Tariff Notification Number 05/2015 Authority Type Tariff Notification
Subject Seeks to amend Notification No. 16/2010-CE, dated the 27th February, 2010 so as to prescribe new rate of duty to unmanufactured tobacco and chewing tobacco.

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

NOTIFICATION

No. 5/2015-Central Excise

 

New Delhi, the  1st March, 2015

 

G.S.R.          (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 27th 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 27th February, 2010, namely :-

 

In the said notification, -

 

  1. In the first paragraph,-

 

  1. for the portion beginning with words “and packed in” and ending with the words “of the said table”, the words, brackets, figures and letters “having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) 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 the 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 (5) of the said Table-1 or column (3) or column (4a) or column (4b) of Table-2” shall be inserted;

 

  1. for Table-1, the Note and Illustrations 1 and 2 thereunder, the following shall be substituted, namely :-

 

“Table-1

 

 

 

Rate of duty per packing machine per month (Rupees in lakh)

 

 

 

 

 

 

 

 

 

 

Chewing

 

 

 

 

 

 

 

 

 

 

tobacco

 

 

 

Chewing tobacco (other than filter khaini )

 

(commonly

 

 

 

 

 

 

 

 

 

 

known as filter

 

Sl.N

Retail sale price (per

 

 

 

 

 

 

 

khaini)

 

o.

pouch)

Upto 300 pouches per minute

301 pouches per minute and

Any speed

 

(1)

(2)

 

above

 

 

(3)

 

 

 

(5)

 

 

 

 

 

(4)

 

 

 

 

 

 

 

 

 

 

 

 

 

Without lime

 

With lime

Without

 

With lime

 

 

 

 

 

lime

 

 

 

 

 

tube/lime

 

tube/lime

 

tube/lime

 

 

 

 

 

tube/lime

 

 

 

 

 

pouches

 

pouches

 

pouches

 

 

 

 

 

pouches

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(3a)

 

(3b)

(4a)

 

 

(4b)

 

 


1

Up to Re. 1.00

 

24.15

22.94

 

38.64

 

36.71

16.42

 

2

Exceeding  Re.1.00

but

36.22

34.41

 

57.96

 

55.06

24.63

 

not exceeding Rs.1.50

 

 

 

 

 

 

 

 

 

 

 

 

3

Exceeding  Re.1.50

but

43.47

41.05

 

69.55

 

65.68

31.20

 

not exceeding Rs.2.00

 

 

 

 

 

 

 

 

 

 

 

 

4

Exceeding  Re.2.00

but

65.20

61.58

 

104.32

 

98.53

44.46

 

not exceeding Rs.3.00

 

 

 

 

 

 

 

 

 

 

 

 

5

Exceeding  Re.3.00

but

81.14

76.31

 

129.82

 

122.10

56.32

 

not exceeding Rs.4.00

 

 

 

 

 

 

 

 

 

 

 

 

6

Exceeding  Re.4.00

but

101.42

95.39

 

162.28

 

152.62

66.88

 

not exceeding Rs.5.00

 

 

 

 

 

 

 

 

 

 

 

 

7

Exceeding  Re.5.00

but

121.71

114.47

 

194.74

 

183.14

76.24

 

not exceeding Rs.6.00

 

 

 

 

 

 

 

 

 

 

 

 

8

Exceeding  Re.6.00

but

193.19

181.12

 

309.10

 

289.79

84.50

 

not exceeding Rs.7.00

 

 

 

 

 

 

 

 

 

 

 

 

9

Exceeding  Re.7.00

but

193.19

181.12

 

309.10

 

289.79

91.74

 

not exceeding Rs.8.00

 

 

 

 

 

 

 

 

 

 

 

 

10

Exceeding  Re.8.00

but

193.19

181.12

 

309.10

 

289.79

98.05

 

not exceeding Rs.9.00

 

 

 

 

 

 

 

 

 

 

 

 

11

Exceeding  Re.9.00

but

193.19

181.12

 

309.10

 

289.79

103.49

 

not exceeding Rs.10.00

 

 

 

 

 

 

 

 

 

 

 

 

12

Exceeding Re.10.00 but

272.40

258.78

 

435.84

 

414.05

103.49 + 10.35

 

not exceeding Rs.15.00

 

 

x (P-10)

 

 

 

 

 

 

 

 

 

13

Exceeding Re.15.00 but

341.41

324.34

 

546.25

 

518.94

 

 

not exceeding Rs.20.00

 

 

 

 

 

 

 

 

 

 

 

 

 

14

Exceeding Re.20.00 but

401.15

381.09

 

641.84

 

609.75

 

 

not exceeding Rs.25.00

 

 

 

 

 

 

 

 

 

 

 

 

 

15

Exceeding Re.25.00 but

452.50

429.87

 

724.00

 

687.80

 

 

not exceeding Rs.30.00

 

 

 

 

 

 

 

 

 

 

 

 

 

16

Exceeding Re.30.00 but

496.24

471.43

 

793.99

 

754.29

 

 

not exceeding Rs.35.00

 

 

 

 

 

 

 

 

 

 

 

 

 

17

Exceeding Re.35.00 but

533.10

506.45

 

852.97

 

810.32

 

 

not exceeding Rs.40.00

 

 

 

 

 

 

 

 

 

 

 

 

 

18

Exceeding Re.40.00 but

563.76

535.57

 

902.01

 

856.91

 

 

not exceeding Rs.45.00

 

 

 

 

 

 

 

 

 

 

 

 

 

19

Exceeding Re.45.00 but

588.81

559.37

 

942.10

 

895.00

 

 

not exceeding Rs. 50.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

588.81 +

559.37 +

 

942.10 +

 

895.00 +

 

 

20

Above Rs.50.00

 

11.78

11.19

 

18.84

 

17.90

 

 

 

 

 

x (P-50)

x (P-50)

 

x (P-50)

 

x (P-50)

 

 

 

 

 

where ‘P’ above represents retail sale price of the pouch for which rate of duty

 

 

 

 

 

 

is to be determined

 

 

 

 

Note:- For the purposes of entry in column number (5), against Sl.No.12, the entry in column number (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. 942.10 + 18.84 x (55-50) lakh = Rs. 1036.3 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.103.49 + 10.35 x (15-10) lakh = Rs.155.24 lakh.


 

 

 

 

 

 

Table-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rate of Duty per packing machine per month (Rupees in lakh)

 

 

 

 

 

 

 

Jarda Scented

Unmanufactured Tobacco

 

 

 

 

 

 

 

Tobacco

 

 

 

 

 

 

 

 

 

 

Sl.

Retail sale price (per pouch)

 

Any speed

 

No.

 

(4)

 

 

 

(2)

 

 

 

Any speed

 

 

(1)

 

 

 

 

 

 

 

 

 

 

 

 

(3)

 

 

 

 

 

 

 

 

 

Without lime tube/lime

With lime

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

pouches

tube/lime pouches

 

 

 

 

 

 

 

 

(4a)

(4b)

 

1

Up to Re. 1.00

 

 

 

27.05

13.30

12.63

 

 

 

 

 

 

 

 

 

 

 

2

Exceeding

Re.

1.00

but

not

40.57

19.95

18.95

 

exceeding Rs. 1.50

 

 

 

 

 

 

 

 

 

 

3

Exceeding

Re.

1.50but

not

48.68

23.94

22.61

 

exceeding Rs. 2.00

 

 

 

 

 

 

 

 

 

 

4

Exceeding

Re.

2.00

but

not

73.03

35.91

33.91

 

exceeding Rs. 3.00

 

 

 

 

 

 

 

 

 

 

5

Exceeding

Re.

3.00

but

not

90.88

44.68

42.02

 

exceeding Rs. 4.00

 

 

 

 

 

 

 

 

 

 

6

Exceeding

Re.

4.00

but

not

113.60

55.85

52.53

 

exceeding Rs. 5.00

 

 

 

 

 

 

 

 

 

 

7

Exceeding

Re.

5.00

but

not

136.32

67.03

63.04

 

exceeding Rs. 6.00

 

 

 

 

 

 

 

 

 

 

8

Exceeding

Re.

6.00

but

not

216.37

106.39

99.74

 

exceeding Rs. 7.00

 

 

 

 

 

 

 

 

 

 

9

Exceeding

Re.

7.00

but

not

216.37

106.39

99.74

 

exceeding Rs. 8.00

 

 

 

 

 

 

 

 

 

 

10

Exceeding  Re.  8.00  but  not

216.37

106.39

99.74

 

exceeding Rs. 9.00

 

 

 

 

 

 

 

 

 

 

11

Exceeding  Re.  9.00  but  not

216.37

106.39

99.74

 

exceeding Rs.10.00

 

 

 

 

 

 

 

 

 

 

12

Exceeding  Re.  10.00  but  not

305.09

150.01

142.51

 

exceeding Rs.15.00

 

 

 

 

 

 

 

 

 

 

13

Exceeding  Re.  15.00  but  not

382.37

188.01

178.61

 

exceeding Rs.20.00

 

 

 

 

 

 

 

 

 

 

14

Exceeding  Re.  20.00  but  not

449.29

220.91

209.87

 

exceeding Rs.25.00

 

 

 

 

 

 

 

 

 

 

15

Exceeding  Re.  25.00  but  not

506.80

249.19

236.73

 

exceeding Rs.30.00

 

 

 

 

 

 

 

 

 

 

16

Exceeding  Re.  30.00  but  not

555.79

273.28

259.61

 

exceeding Rs.35.00

 

 

 

 

 

 

 

 

 

 

17

Exceeding  Re.  35.00  but  not

597.08

293.58

278.90

 

exceeding Rs.40.00

 

 

 

 

 

 

 

 

 

 

18

Exceeding  Re.  40.00  but  not

631.41

310.46

294.94

 

exceeding Rs.45.00

 

 

 

 

 

 

 

 

 

 

19

Exceeding  Re.  45.00  but  not

659.47

324.26

308.05

 

exceeding Rs.50.00

 

 

 

 

 

 

 

 

 

 

20

Above Rs. 50.00

 

 

 

659.47 + 13.19 x (P-

324.26 + 6.49

308.05 + 6.16

 

 

 

 

50)

x (P-50)

x (P-50)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

where ‘P’ above represents retail sale price of the pouch for which rate

 

 

 

 

 

 

 

 

of duty is to be determined

 

 

 

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 any maximum packing speed shall be = Rs. 659.47 + 13.19 x(15-10) lakh = Rs.725.42 lakh.”;


 

  1. in paragraph 2, for the words “The number of packing machines”, the words “The number of packing machines and the maximum packing speed at which the machine can be operated for packing of specified goods of various retail sale prices” shall be substituted;

 

  1. in paragraph 3, for Table-2, the following Table shall be substituted, namely:-

 

Table-3

 

Sl. No.

Duty

Duty ratio for

Duty ratio for chewing

 

 

unmanufactured

tobacco/Jarda scented

 

 

tobacco

Tobacco/filter khaini

(1)

(2)

(3)

(4)

1

The duty leviable under the Central

 

 

 

Excise Act, 1944

0.9291

0.8139

2

The additional duty of Excise

 

 

 

leviable under section 85 of the

 

 

 

Finance Act, 2005

0.0709

0.0698

3

National Calamity Contingent Duty

 

 

 

leviable under section 136 of the

 

 

 

Finance Act, 2001

0.0

0.1163

4

Education Cess leviable under

0.0

0.0

 

section 91 of the Finance Act, 2004

 

 

5

Secondary and Higher Education

 

 

 

Cess leviable under section 136 of

0.0

0.0”.

 

the Finance Act, 2007

 

 

 

 

[F.No. 334/ 5 /2015 –TRU]

 

 

 

(Pramod Kumar) Under Secretary to the Government of India

 

Note: - The principal notification No. 16/2010-Central Excise, dated the 27th 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 27th February, 2010 and last amended vide notification No.17/2014-Central Excise, dated the 11th July, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.448 (E), dated the 11th July, 2014.

 

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