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Date 30-Apr-2015 Issuing Authority Central Excise
Tariff Notification Number 25/2015-CE Authority Type Tariff Notification
Subject Seeks to amend notification No. 16/2010-Central Excise, dated the 27th February, 2010

 

[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. 25 /2015-Central Excise

 

New Delhi, the 30th April, 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, in the first paragraph,-

 

(i) for the portion beginning with the words “having maximum speed” and ending with the words, brackets, figures and letter “or column (4b) of Table-2”, the words, brackets, figures and letters “having maximum packing speed as specified in column (3) or column (4) or column (5)

 

column (4) or column (5a) or column (5b) of the said Table-2”, shall be substituted;

 

of Table-1 or column  (3)  or column (4) or column (5) 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 n column (2)  of 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

 

  1. for Table-2 and the Illustration thereto, the following shall be substituted, namely :-

 

“TABLE-2

 

 

 

Rate of Duty per packing machine per month (rupees in

 

 

 

lakh)

 

S.

Retail sale price (per

Jarda Scented Tobacco

Unmanufactured Tobacco

No.

pouch)

Upto 300

301 pouches

 

 

 

 

 

pouches per

per minute

Any speed

 

 

minute

and above

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

Without lime

 

With lime

 

 

 

 

tube/lime

 

tube/lime

 

 

 

 

pouches

 

pouches

 

 

 

 

(5a)

 

(5b)


1

Up to Re.1.00

27.05

82.11

13.30

12.63

 

 

 

 

 

 

 

 

 

 

Exceeding

Re.1.00

 

 

 

 

 

2

but

not

exceeding

40.57

123.16

19.95

18.95

 

 

Rs.1.50

 

 

 

 

 

 

 

Exceeding

Rs.1.50

 

 

 

 

 

3

but

not

exceeding

48.68

147.79

23.94

22.61

 

 

Rs.2.00

 

 

 

 

 

 

 

Exceeding

Rs.2.00

 

 

 

 

 

4

but

not

exceeding

73.03

221.69

35.91

33.91

 

 

Rs.3.00

 

 

 

 

 

 

 

Exceeding

Rs.3.00

 

 

 

 

 

5

but

not

exceeding

90.88

275.88

44.68

42.02

 

 

Rs.4.00

 

 

 

 

 

 

 

Exceeding

Rs.4.00

 

 

 

 

 

6

but

not

exceeding

113.60

344.84

55.85

52.53

 

 

Rs.5.00

 

 

 

 

 

 

 

Exceeding

Rs.5.00

 

 

 

 

 

7

but

not

exceeding

136.32

413.81

67.03

63.04

 

 

Rs.6.00

 

 

 

 

 

 

 

Exceeding

Rs.6.00

 

 

 

 

 

8

but

not

exceeding

216.37

656.85

106.39

99.74

 

 

Rs.7.00

 

 

 

 

 

 

 

Exceeding

Rs.7.00

 

 

 

 

 

9

but

not

exceeding

216.37

656.85

106.39

99.74

 

 

Rs.8.00

 

 

 

 

 

 

 

Exceeding

Rs.8.00

 

 

 

 

 

10

but

not

exceeding

216.37

656.85

106.39

99.74

 

 

Rs.9.00

 

 

 

 

 

 

 

Exceeding

Rs.9.00

 

 

 

 

 

11

but

not

exceeding

216.37

656.85

106.39

99.74

 

 

Rs.10.00

 

 

 

 

 

 

 

Exceeding

Rs.10.00

 

 

 

 

 

12

but

not

exceeding

305.09

926.15

150.01

142.51

 

 

Rs.15.00

 

 

 

 

 

 

 

Exceeding

Rs.15.00

 

 

 

 

 

13

but

not

exceeding

382.37

1160.78

188.01

178.61

 

 

Rs.20.00

 

 

 

 

 

 

 

Exceeding

Rs.20.00

 

 

 

 

 

14

but

not

exceeding

449.29

1363.92

220.91

209.87

 

 

Rs.25.00

 

 

 

 

 

 

 

Exceeding

Rs.25.00

 

 

 

 

 

15

but

not

exceeding

506.80

1538.50

249.19

236.73

 

 

Rs.30.00

 

 

 

 

 

 

 

Exceeding

Rs.30.00

 

 

 

 

 

16

but

not

exceeding

555.79

1687.22

273.28

259.61

 

 

Rs.35.00

 

 

 

 

 

 

 

Exceeding

Rs.35.00

 

 

 

 

 

17

but

not

exceeding

597.08

1812.56

293.58

278.90

 

 

Rs.40.00

 

 

 

 

 

 

 

Exceeding

Rs.40.00

 

 

 

 

 

18

but

not

exceeding

631.41

1916.78

310.46

294.94

 

 

Rs.45.00

 

 

 

 

 

 

 

Exceeding

Rs.45.00

 

 

 

 

 

19

but

not

exceeding

659.47

2001.97

324.26

308.05

 

 

Rs.50.00

 

 

 

 

 

 

20

Above Rs.50.00

659.47+13.19

2001.97+40.0

324.26+6.49

308.05+6.16

 

x (P-50)

4 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.”;

 

                                 

 

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 maximum packing speed, at which it can be operated for packing jarda scented tobacco pouch of the said retail sale price, of 250 pouches per minute, shall be =Rs. 659.47+13.19 x (55-50) lakh = Rs. 725.42 lakh.”.

 

 

[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 was last amended vide notification No.5/2015-Central Excise, dated the 1st March, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.135 (E), dated the 1st March, 2015.

 

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