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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 ..... 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 451 pouches per minute and above Any speed (1) (2) (3) (4) (5) (6) Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches (3a) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entry in column (2) shall be read as ₹ 10.01 and above. Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube 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 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 With lime tube/lime pouches (6a) (6b) 1 Up to Re. 1.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , shall be = ₹ 1128.33+22.57 x(55-50) = ₹ 1241.18 lakh.] Explanation 1. - For the purposes of this notification, "packing machine" includes all types of Form, Fill and Seal (FFS) machines and Profile Pouch Making Machine, by whatever names called, whether vertical or horizontal, with or without collar, single-track or multi-track, and any other type of packing machine used for packing of pouches of notified goods. Explanation 2. - For the purposes of this notification, if there are multiple track or multiple line packing machines, 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944) 0.8852 0.7864 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 0.1148 0.1165 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) 0.0 0.0971 4 Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) 0.0 0.0 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) 0.0 0.0.] 4.. This notification shall come into force on the 8th March, 2010. [F.No.334/1/2010-TRU] (Prashant Kumar) Under Secretary to the Government of India ********************* Notes: 15. Substituted vide Not. 16/2016 - Dated 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 colum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 942.10 + 18.84 x (P-50) 895.00 + 17.90 x (P-50) where 'P' above represents retail sale price of the pouch for which rate of duty is to be determined Note:- For the purposes of entry in column number (5), against Sl.No.12, the entry in column number (2) shall be read as 'Rs. 10.01 and above'. Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube 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 of chewing tobacco (other than filter khaini) pouch of the said retail sale price, of 450 pouches per minute, shall be = ₹ 942.10 + 18.84 x (55-50) lakh = ₹ 1036.3 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 = ₹ 103.49 + 10.35 x (15-10) lakh = ₹ 155.24 lakh. 17. Substituted vide Not. 16/2016 - Dated 1-3-2016, before it was read as, 14[ TABLE-2 S. No. Retail sale price (per pouch) Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king 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 0.9291 0.8139 2 The additional duty of Excise leviable under section 85 of the Finance Act, 2005 0.0709 0.0698 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 0.0 0.1163 4 Education Cess leviable under section 91 of the Finance Act, 2004 0.0 0.0 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 0.0 0.0".] 19. Corrigendum vide F.No.334/ 8/2016-TRU - Dated 30-3-2016 20. Corrigendum vide F.No.334/ 8/2016-TRU - Dated 30-3-2016 21. Table-1, and Illustrations, TABLE-2 and the Illustration , Table-3 are substituted vide Not. 07/2017 - Dated 2-2-2017 Old Notes:- 1. In the opening paragraph, -in clause (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lime tube/lime pouches With lime tube/lime pouches (1) (2) (3) (4) (5) (6) (7) 1. Upto Re.1 8.00 7.75 5.75 5.50 5.50 2. From ₹ 1.01 to ₹ 1.50 12.00 11.50 8.50 8.00 8.00 3. From ₹ 1.51 to ₹ 2.00 14.25 13.50 10.25 9.75 10.00 4. From ₹ 2.01 to ₹ 3.00 21.50 20.25 15.25 14.50 14.25 5. From ₹ 3.01 to ₹ 4.00 26.75 25.00 19.00 17.75 18.00 6. From ₹ 4.01 to ₹ 5.00 33.50 31.25 23.75 22.25 21.00 7. 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 76.50 14 From ₹ 20.01 to ₹ 25.00 132 125.25 94 89.25 15 From ₹ 25.01 to ₹ 30.00 150.25 142.50 107.25 101.50 16 From ₹ 30.01 to ₹ 35.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 6.00 but not exceeding ₹ 7.00 95.00 89.50 67.75 64.00 40.50 9. Exceeding ₹ 7.00 but not exceeding ₹ 8.00 95.00 89.50 67.75 64.00 44.25 10. Exceeding ₹ 8.00 but not exceeding ₹ 9.00 95.00 89.50 67.75 64.00 47.50 11. Exceeding ₹ 9.00 but not exceeding ₹ 10.00 95.00 89.50 67.75 64.00 50.00 12. Exceeding ₹ 10.00 but not exceeding ₹ 15.00 134.50 126.75 96.00 90.37 50+7.5*(P-10) 13. Exceeding ₹ 15.00 but not exceeding ₹ 20.00 168.75 160.75 120.25 114.75 14. Exceeding ₹ 20.00 but not exceeding ₹ 25.00 198.00 187.75 141.00 133.75 15. Exceeding ₹ 25.00 but not exceeding ₹ 30.00 225.50 213.75 160.75 152.25 16. Exceeding ₹ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60.96 + 6.10*(P-10) 13 Exceeding ₹ 15.00 but not exceeding ₹ 20.00 198.89 188.94 141.84 134.75 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 233.69 222.01 166.66 158.33 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 263.60 250.42 187.99 178.59 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 289.08 274.63 206.16 195.85 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 310.56 295.03 221.48 210.40 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 328.42 312.00 234.21 222.50 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 343.01 325.86 244.62 232.39 20 From ₹ 50.00 onwards 343.01+ 6.86* (P-50) 325.86+ 6.52 * (P-50) 244.62+ 4.89 * (P-50) 232.39+ 4.65 * (P-50) Where 'P' above represents RSP of the pouch for which duty rate is to be determined Provided that for the purposes of entry in column number (7), against Sl.No.12, the existing entry in column number (2) shall be read as 'Rs. 10.01 and above'. Illustration 1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube and having ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding ₹ 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 ₹ 15.00 179.57 170.59 123.61 117.43 68.98 + 6.90 x (P-10) 13. Exceeding ₹ 15.00 but not exceeding ₹ 20.00 225.05 213.80 154.92 147.18 14. Exceeding ₹ 20.00 but not exceeding ₹ 25.00 264.44 251.22 182.03 172.93 15. Exceeding ₹ 25.00 but not exceeding ₹ 30.00 298.29 283.37 205.33 195.07 16. Exceeding ₹ 30.00 but not exceeding ₹ 35.00 327.12 310.77 225.18 213.92 17. Exceeding ₹ 35.00 but not exceeding ₹ 40.00 351.42 333.85 241.91 229.81 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 371.63 353.05 255.82 243.03 19. Exceeding ₹ 45.00 but not exceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Not. 25/2015 - Dated 30-4-2015, before it was read as, "Table-2 Sl. No. (1) Retail sale price (per pouch) (2) Rate of Duty per packing machine per month (Rupees in lakh) Jarda Scented Tobacco Unmanufactured Tobacco Any speed (3) Any speed (4) Without lime tube/lime pouches With lime tube/lime pouches (4a) (4b) 1 Up to Re. 1.00 27.05 13.30 12.63 2 Exceeding Re. 1.00 but not exceeding ₹ 1.50 40.57 19.95 18.95 3 Exceeding Re. 1.50but not exceeding ₹ 2.00 48.68 23.94 22.61 4 Exceeding Re. 2.00 but not exceeding ₹ 3.00 73.03 35.91 44.68 33.91 5 Exceeding Re. 3.00 but not exceeding ₹ 4.00 90.88 42.02 6 Exceeding Re. 4.00 but not exceeding ₹ 5.00 113.60 55.85 52.53 7 Exceeding Re. 5.00 but not exceeding ₹ 6.00 136.32 67.03 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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