Divergent practices of assessment with respect to compounded levy scheme applicable for smokeless tobacco products - Regarding.

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..... ntral Excise (All), Chief Commissioners of Central Excise and Customs (All), Director General, Directorate General of Central Excise Intelligence, Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All). Subject: Divergent practices of assessment with respect to compounded levy scheme applicable for smokeless tobacco products - Regarding. Representati .....

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..... with the aid of packing machine packed in pouches. The factor relevant to the production on which excise duty is leviable has been notified to be the number of packing machines in the factory of the manufacturer under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determin .....

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..... uty payable under notification No.42/2008-CE dated 01.07.2008 and notification No.16/2010-CE, dated 27.02.2010 may be determined based on deemed production with respect to the number of operating packing machines in the factory during the month and the Retail Sale Price printed on the pouches and not on the basis of actual production by a unit. 6. Trade Notice/Public Notice may be issued to .....

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