Revision of rate of duty on pan masala and gutkha under the compounded levy scheme - Regarding. - Central Excise - F. No. 354/120/2011-TRU

Instruction Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi dated 27-01-2014 Subject : Revision of rate of duty on pan masala and gutkha under the compounded levy scheme - Regarding. Pan masala, pan masala containing tobacco (gutkha), chewing tobacco, unmanufactured tobacco and filter khaini packed in pouches with the aid of packaging machines are leviable to excise duty in terms of section 3A of the Central Excise Act . The rates of duty applicable to all these goods under the compounded levy scheme have been increased. In this regard, I am directed to invite your attention to : (i) Notifications No. 3/2014-Central Excise (N.T.) and No. 4/2014-Central Excise (N.T.) both dated 24-1-2014, which seek to amend the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 respectively, in order to specify the amended deemed production of these goods in pouches of various retail sale price specified thereunder; and (ii) Notifications No. 1/2014-Central Excise and No. 2/2014-Central Excise , both dated 24-1-2014, which seek to specify the duty payable in respect of these goods in pouches of various retail sale price specified thereunder, in view of the amended deemed production of such goods. 2. Difficulties faced, if any, in implementation of the said notification may be brought to the notice of the Board. [F. No. 354/120/2011-TRU]