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TMI BlogSpecified rate of duty payable on the basis of capacity of production on Pan Masala and GutkhaX X X X Extracts X X X X X X X X Extracts X X X X ..... 3) or column (4) or column (5) of Table-1, 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 said Table, 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) ] of the said Table, as the case may be: 13[TABLE-1 S. No. Retail sale price (per pouch) Rate of duty per packing machine per month (Rs. in lakh) Up to 300 pouches per minute 301 to 750 pouches per minute 751 pouches per minute and above (1) (2) (3) (4) (5) Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco (3a) (3b) (4a) (4b) (5a) (5b) 1. Up to ₹ 1.00 19.60 35.35 32.08 57.84 71.29 128.54 2. From ₹ 1.01 to ₹ 1.50 29.41 53.02 48.12 86.77 106.93 192.82 3. From ₹ 1.51 to ₹ 2.00 37.25 67.16 60.95 109.91 135.44 244.23 4. From ₹ 2.01 to ₹ 3.00 55.87 100.75 91.42 164.86 203.16 366.35 5. From ₹ 3.01 to ₹ 4.00 72.14 130.09 118.05 212.87 262.33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty liability. 1[Provided that in case of multiple track or multiple line packing machine which are incapable of performing such additional processes, each such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the duty liability.] Explanation 3. - For the purposes of this notification, "retail sale price" means the maximum price at which the specified goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for the sale: Provided that where on the package, more than one retail sale price is declared, the maximum of such retail sale 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 S. Nos. referred to in Table-1. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * (P - 6), where P represents retail sale price of the pouch 69 + 11.45 * (P - 6), where P represents retail sale price of the pouch Illustration. - The rate of duty per packing machine per month for a gutkha pouch having retail sale price of ₹ 8.00 (i.e. 'P') shall be = ₹ 69 + 11.45*(8-6) lakhs = ₹ 91.90 lakhs 3. Substituted vide Notification No. 01/2014-Central Excise dated 24th January, 2014, before it was read as, "2[Table-1 Sl. No. Retail sale price (per pouch) Rate of duty Per packing machine per month(Rs. in Lakhs) Pan masala Pan masala containing tobacco (1) (2) (3) (4) 1. Up to ₹ 1.00 14 19 2. Exceeding ₹ 1.00 but not exceeding ₹ 1.50 21 29 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 26 36 4. Exceeding ₹ 2.00 but not exceeding ₹ 3.00 40 54 5. Exceeding ₹ 3.00 but not exceeding ₹ 4.00 51 70 6. Exceeding ₹ 4.01 but not exceeding ₹ 5.00 64 88 7. Exceeding ₹ 5.00 but not exceeding ₹ 6.00 77 105 8. Above ₹ 6.00 76 + 12.54 * (P-6), where „P‟ represents the retail sale price of the pouch 104+ 17.17 * (P-6), wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944 0.2842 0.7665 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 0.1421 0.0766 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 0.5446 0.1277 4 Education Cess leviable under section 91 of the Finance Act, 2004 0.0194 0.0194 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 0.0097 0.0097] 7. Substituted vide Not. 06/2015 - Dated 1-3-2015 before it was read as "and packed in pouches having retail sale prices as specified in column (2) of Table-1 below, the rates of duty specified in the corresponding entry in column (3) or column(4)" 8. Substituted vide Not. 06/2015 - Dated 1-3-2015 before it was read as "5[Table-1 Sl. No. Retail sale price (per pouch) Rate of duty per packing machine per month(Rupees in lakhs) Pan masala Pan masala containing tobacco (1) (2) (3) (4) 1. Up to Re. 1.00 16.20 27.64 2. Exceeding Re. 1.00 but not exceeding ₹ 1.50 24.29 41.46 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 30.77 52.51 4. Exceeding ₹ 2.00 but not exceeding ₹ 3.00 46.16 78.77 5. Exceeding ₹ 3.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 156.24 266.60 347.20 592.45 8. Above ₹ 6.00 95.48+ 15.57*(P- 6) 162.92+ 26.56 * (P-6) 156.24+ 25.47 * (P-6) 266.60+ 43.47 * (P-6) 347.20+ 56.61 * (P-6) 592.45+ 96.60 * (P-6) 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 pan masala pouch having retail sale price of ₹ 8.00 (i.e. 'P') packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of pan masala pouch of the said retail sale price, of 600 pouches per minute shall be = ₹ 156.24 + 25.47 x (8-6) lakhs = ₹ 207.18 lakh.]" 12. Substituted vide Not. 17/2016 - Dated 1-3-2016, before it was read as, "10[Table-2 Sr. No. Duty Duty ratio for pan masala Duty ratio for pan masala containing tobacco (1) (2) (3) (4) 1 The duty leviable under the Central Excise Act, 1944 0.3556 0.814 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 0.1333 0.0698 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 0.5111 0.1162 4 Education Cess leviable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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