TMI BlogCapacity based rate of duty - unmanufactured tobacco, bearing a brand name - chewing tobaccoX X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter referred to as specified goods) manufactured with the aid of packing machine 15 [having maximum packing speed as specified in column (3) or column (4) or column (5) or column (6) of Table-1 or column (3) or column (4) or column (5) or column (6) 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 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 (5a) or column (5b) or column (6) of Table-1 or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-2], as the case may be : 21 [ TABLE-1 S. No. Retail sale price (Per pouch) Rate of duty per packing machine per month (Rupee in lakh) Chewing Tobacco (other than Filter Khaini) Chewing tobacco (commonly known as Filter Khaini) Upto 300 pouches per minute 301 to 450 pouches per minute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 259.14 242.95 370.21 347.07 786.69 737.52 101.20 9 Exceeding Re. 7.00 but not exceeding ₹ 8.00 259.14 242.95 370.21 347.07 786.69 737.52 109.87 10 Exceeding Re. 8.00 but not exceeding ₹ 9.00 259.14 242.95 370.21 347.07 786.69 737.52 117.43 11 Exceeding Re. 9.00 but not exceeding ₹ 10.00 259.14 242.95 370.21 347.07 786.69 737.52 123.95 12 Exceeding Re. 10.00 but not exceeding ₹ 15.00 365.39 347.12 521.99 495.89 1109.23 1053.77 123.95+12. 40 x(P-10) 13 Exceeding Re. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine 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 = ₹ 1128.33 +22.57 x (55-50) lakh = ₹ 1241.18 lakh. Illustration 2 :- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of ₹ 15.00 (i.e. P ) packed with the aid of a machine having any maximum packing speed shall be = 123.95+12.40 x (15-10)= ₹ 185.95 lakh.] 21 [ TABLE-2 S.No. Retail sale price (per pouch) Rate of duty per packing machine per month (rupees in lakh) Jarda Scented Tobacco Unmanufactured Tobacco Upto 300 pouches per minute 301 to 450 pouches per minute 451 pouches per minute and above Any speed (1) (2) (3) (4) (5) (6) Without lime tube/ lime pouches ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exceeding ₹ 15.00 365.39 521.99 1109.23 183.20 174.04 13 Exceeding ₹ 15.00 but not exceeding ₹ 20.00 457.96 654.23 1390.24 229.62 218.13 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 538.10 768.72 1633.53 269.80 256.31 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 606.98 867.12 1842.62 304.33 289.12 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 665.66 950.94 2020.74 333.75 317.06 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 715.10 1021.58 2170.85 358.54 340.62 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prices shall be deemed to be the retail sale price : Provided further that if the goods are cleared in wholesale packages containing a number of standard packages with retail sale price declared on them, then, such declared retail sale price shall be taken into consideration for determining the rate of duty under respective serial numbers referred to in Table-1. Explanation 4. - For the purposes of this notification, 'brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person. 5 [Explanation 5.- For the purposes of this notification, filter khaini means chewing tobacco which is packed in sachets of filter paper or fabric before being packed in pouches with the aid of a packing machine] 2. 11 [The number of packing machines and the maximum packing speed at which the machine can be operate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1-3-2016 , before it was read as , ( 13 [having maximum packing speed as specified in column (3) or column (4) or column (5) 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 in 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 column (4) or column (5a) or column (5b) of the said Table-2] ) 16. Substituted vide Not. 16/2016 - Dated 1-3-2016 , before it was read as , 10 [Table-1 Sl.No. (1) Retail sale price (per pouch) (2) Rate of duty per packing machine per month (Rupees in lakh) Chewing tobacco (other than filter khaini ) Chewing tobacco (commonly known as filter khaini) Upto 300 pouches per minute (3) 301 pouches per minute and above (4) Any speed (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 103.49 12 Exceeding Re.10.00 but not exceeding ₹ 15.00 272.40 258.78 435.84 414.05 103.49 + 10.35 x (P-10) 13 Exceeding Re.15.00 but not exceeding ₹ 20.00 341.41 324.34 546.25 518.94 14 Exceeding Re.20.00 but not exceeding ₹ 25.00 401.15 381.09 641.84 609.75 15 Exceeding Re.25.00 but not exceeding ₹ 30.00 452.50 429.87 724.00 687.80 16 Exceeding Re.30.00 but not exceeding ₹ 35.00 496.24 471.43 793.99 754.29 17 Exceeding Re.35.00 but not exceeding ₹ 40.00 533.10 506.45 852.97 810.32 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lime pouches (5a) (5b) 1 Up to Re.1.00 27.05 82.11 13.30 12.63 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 40.57 123.16 19.95 18.95 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 48.68 147.79 23.94 22.61 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 73.03 221.69 35.91 33.91 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 90.88 275.88 44.68 42.02 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 113.60 344.84 55.85 52.53 7 Exceeding ₹ 5.00 but not exceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 x (P-50) 2001.97+40.04 x (P-50) 324.26+6.49 x (P-50) 308.05+6.16 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 ₹ 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 = ₹ 725.42 lakh.] 18. Substituted vide Not. 16/2016 - Dated 1-3-2016 , before it was read as, 12 [Table-3 Sl. No. Duty Duty ratio for unmanufactured tobacco Duty ratio for chewing tobacco/Jarda scented Tobacco/filter khaini (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Upto ₹ 1.50 8.50 8.00 12.00 11.50 2. From ₹ 1.51 to ₹ 2.00 10.25 9.75 14.25 13.50 3. From ₹ 2.01 to ₹ 3.00 15.25 14.50 21.50 20.25 4. From ₹ 3.01 to ₹ 4.00 19.00 17.75 26.75 25.00 5. From ₹ 4.01 to ₹ 5.00 23.75 22.25 33.50 31.25 6. From ₹ 5.01 to ₹ 6.00 28.50 26.75 40.00 37.50 7. Above ₹ 6.00 28.59 + 4.51 * (P-6), where P represents retail sale price of the pouch 26.71 + 4.26 * (P-6), where P represents retail sale price of the pouch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From ₹ 5.01 to ₹ 6.00 40.00 37.50 28.50 26.75 24.25 8. From ₹ 6.01 to ₹ 7.00 63.25 59.75 45.25 42.75 27.00 9 From ₹ 7.01 to ₹ 8.00 63.25 59.75 45.25 42.75 29.50 10 From ₹ 8.01 to ₹ 9.00 63.25 59.75 45.25 42.75 31.50 11 From ₹ 9.01 to ₹ 10.00 63.25 59.75 45.25 42.75 33.50 12 From ₹ 10.01 to ₹ 15.00 89.75 84.5 64 60.25 33.5 + 5 * (P-10) 13 From ₹ 15.01 to ₹ 20.00 112.50 107.25 80.25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking machine per month (Rs. in Lacs) Chewing Tobacco (other than filter khaini) Unmanufactured Tobacco Chewing tobacco commonly known as filter khaini Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches (1) (2) (3) (4) (5) (6) (7) 1. Upto ₹ 1.00 12 11.25 08.50 08.00 08.00 2. Exceeding ₹ 1.00 but not exceeding ₹ 1.50 17.75 17.00 12.75 12.00 12.00 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 21.50 20.25 15.25 14.50 15.00 4. Excee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 30.00 but not exceeding ₹ 35.00 244.50 230.50 174.25 164.62 17. Exceeding ₹ 35.00 but not exceeding ₹ 40.00 263.50 247.75 188.25 177.00 18. Exceeding ₹ 40.00 but not exceeding ₹ 45.00 279.00 267.00 198.75 190.50 19. Exceeding ₹ 45.00 but not exceeding ₹ 50.00 296.50 283.50 211.50 202.50 20. From ₹ 50.00 onwards 296.50 + 5.94 * (P-50) 283.50+ 5.67 * (P-50) 211.50 + 4.23 * (P-50) 202.5 0+ 4.05 * (P-50) Where P above represents RSP of the pouch for which duty rate is to be determined Provided that for the purpose of entry in column number (7), against S.No.12, the existing entry in column numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exceeding ₹ 4.00 but not exceeding ₹ 5.00 59.08 55.57 42.14 39.63 39.39 7. Exceeding ₹ 5.00 but not exceeding ₹ 6.00 70.90 66.68 50.56 47.55 44.90 8. Exceeding ₹ 6.00 but not exceeding ₹ 7.00 112.54 105.51 80.26 75.24 49.77 9 Exceeding ₹ 7.00 but not exceeding ₹ 8.00 112.54 105.51 80.26 75.24 54.03 10 Exceeding ₹ 8.00 but not exceeding ₹ 9.00 112.54 105.51 80.26 75.24 57.75 11 Exceeding ₹ 9.00 but not exceeding ₹ 10.00 112.54 105.51 80.26 75.24 60.96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale price of ₹ 15.00 (i.e. P ) shall be = ₹ 60.96 + 6.10*(15-10) lakhs = ₹ 91.46 lakhs.] 8. Substituted vide Notification No.17/2014 - Central Excise dated 11th July, 2014 , before it was read as, Table-2 S. No. Duty Duty ratio for unmanufactured tobacco Duty ratio for chewing tobacco (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 0.8956 0.7665 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 0.0753 0.0767 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 Not applicable 0.1277 4 Education Cess leviable under section 91 of the Finance Act, 2004 0.0194 0.0194 5 Secondary and Higher Education Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62.88 46.02 43.28 44.57 7. Exceeding ₹ 5.00 but not exceeding ₹ 6.00 80.23 75.46 55.23 51.94 50.81 8. Exceeding ₹ 6.00 but not exceeding ₹ 7.00 127.35 119.39 87.66 82.19 56.32 9. Exceeding ₹ 7.00 but not exceeding ₹ 8.00 127.35 119.39 87.66 82.19 61.14 10. Exceeding ₹ 8.00 but not exceeding ₹ 9.00 127.35 119.39 87.66 82.19 65.35 11. Exceeding ₹ 9.00 but not exceeding ₹ 10.00 127.35 119.39 87.66 82.19 68.98 12. Exceeding ₹ 10.00 but not exceeding ₹ 15. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be = ₹ 68.98 + 6.55*(15-10) lakhs = ₹ 101.73 lakhs] 11. Substituted vide Not. 05/2015 - Dated 1-3-2015 , before it was read as, The number of packing machines 12. Table-2 substituted vide Not. 05/2015 - Dated 1-3-2015 , before it was read as, 8 [Table -2 Sl. No. Duty Duty ratio for unmanufactured tobacco Duty ratio for chewing tobacco (1) (2) (3) (4) 1. The duty leviable under the Central Excise Act, 1944 0.9020 0.7903 2. The additional duty of excise leviable under section 85 of the Finance Act, 2005 0.0689 0.0677 3. National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 0.0000 0.1129 4. Education Cess leviable under section 91 of the Finance Act, 2004 0.0194 0.0194 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63.04 8 Exceeding Re. 6.00 but not exceeding ₹ 7.00 216.37 106.39 99.74 9 Exceeding Re. 7.00 but not exceeding ₹ 8.00 216.37 106.39 99.74 10 Exceeding Re. 8.00 but not exceeding ₹ 9.00 216.37 106.39 99.74 11 Exceeding Re. 9.00 but not exceeding ₹ 10.00 216.37 106.39 99.74 12 Exceeding Re. 10.00 but not exceeding ₹ 15.00 305.09 150.01 142.51 13 Exceeding Re. 15.00 but not exceeding ₹ 20.00 382.37 188.01 178.61 14 Exceeding Re. 20.00 but not exceeding ₹ 25.00 449.29 220.91 209.87 15 Exceeding Re. 25.00 but not exceeding &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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