TMI BlogChewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1944) ; (b) chewing tobacco means chewing tobacco falling under tariff item 2403 99 10 of the First Schedule to the Tariff Act ; (c) notified goods means unmanufactured tobacco, bearing a brand name, and chewing tobacco notified under sub-section (1) of section 3A of the Act by the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2010- Central Excise (N.T.), dated the 27th February, 2010 ; (d) packing machine includes all types of Form, Fill and Seal (FFS) Machines and Profile Pouch Making Machines, by whatever name 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; (e) retail sale price means the retail sale price as specified by the Central Government, in Explanation 3 to the opening paragraph in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2010-Central Excise, dated the 27th February, 2010 ; (f) Tariff Act means the Central Excise Tariff Act, 1985 (5 of 1986) ; (g) unmanufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Above ₹ 6.00 17,97,120 16,97,280 Explanation. - For the purposes of this rule, if there are multiple track or multiple line packing machines, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month. 6. Declaration to be filed by the manufacturer. - (1) A manufacturer of notified goods shall, immediately on coming into force of these rules, and not later than 8th March, 2010 , declare in Form 1 annexed to these rules, - (i) the number of single track packing machines available in his factory; (ii) the number of packing machines out of (i), which are installed in his factory; (iii) the number of packing machines out of (i), which he intends to operate in his factory for production of pouches of notified goods with lime tube and without lime tube, respectively, with effect from the 8th day of March, 2010; (iv) the number of multiple track or multiple line packing machine available in his factory;(v) the number of multiple track or multiple l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he thinks proper, for effective segregation of the parts or sections of the premises and the machines to be used in such parts or sections before granting the approval : Provided further that if the manufacturer does not receive the approval in respect of his declaration within the said period of three working days, the approval shall be deemed to have been granted subject to the modifications, if any, which the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may communicate later on but not later than thirty days of filing of the declaration. (3) The annual capacity of production shall be calculated by application of the appropriate quantity that is deemed to be produced by use of one operating packing machine as specified in rule 5 to the number of operating packing machines in the factory during the month beginning which the capacity is being determined: Provided that annual capacity of production for the period from the 8th day of March, 2010 to the 31st day of March, 2010 shall be calculated on the pro-rata basis of the total number of days in the month of March, 2010 and the number of days rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the factory during the month, the number of operating packing machines for the month shall be taken as the maximum number of packing machines installed on any day during the month: Provided that in case a manufacturer commences manufacture of goods of a new retail sale price during the month on an existing machine, it shall be deemed to be an addition in the number of operating packing machine for the month: Provided further that in case of non-working of any installed packing machine during the month, for any reason whatsoever, the same shall be deemed to be a operating packing machine for the month. 9. Manner of payment of duty and interest. - The monthly duty payable on notified goods shall be paid by the 5th day of the same month and an intimation in Form- 2 annexed to these rules shall be filed with the Jurisdictional Superintendent of Central Excise before the 10th day of the same month: Provided that monthly duty payable for the period from the 8th day of March, 2010 to the 31st day of March, 2010 shall be calculated on the pro-rata basis of the total number of days in the month of March, 2010 and the number of days remaining in the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these rules or has manufactured goods in contravention of his declaration regarding the plan or details of the part or section of the factory premises intended to be used by him for manufacture of notified goods of different retail sale prices and the number of machines intended to be used by him in each of such part or section, the rate of duty applicable to goods of highest retail sale price so manufactured by him shall be payable in respect of all the packing machines operated by him for the period during which such manufacturing took place: Provided also that in case a manufacturer does not pay the duty payable by the due date, and continues to operate any packing machine, then till the time such non-payment continues, he shall be liable to pay the monthly duty based on the number of operating packing machines declared in the month for which duty was last paid by him or the total number of packing machines found available in his premises at any time thereafter, whichever is higher: Provided also that in case a new manufacturer commences production of notified goods in a particular month, his monthly duty payable for that month shall be calculated on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of manufacture, then, such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the manner specified in these rules and such price shall be deemed to be the retail sale price for the purposes of these rules. 12. Determination of retail sale price in case of non-declaration, obliteration, tampering, etc. - Where a manufacturer removes the notified goods in the manner and circumstances specified in proviso to rule 11, then, the retail sale price of such goods shall be ascertained by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in the following manner, namely:- (i) if the manufacturer has manufactured and removed identical goods, within a period of one month, before or after removal of such goods, by declaring the retail sale price, then, the said declared retail sale price shall be taken as the retail sale price of such goods; (ii) if the retail sale price cannot be ascertained in terms of (i), the retail sale price of such goods shall be ascertained by conducting the enquiries in the retail market where such goods have normally been sold at o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to keep in his factory any stock of packing material for goods of those retail sale prices which have not been declared by him in accordance with provisions of these rules. (4) No manufacturer shall be allowed to trade in notified goods of retail sale prices not declared by him in accordance with provisions of these rules, from his factory premises. (5) In case a manufacturer permanently discontinues manufacture of goods of existing retail sale prices, he shall declare the balance stock of notified goods of existing retail sale prices and their packing material on the day he discontinues manufacturing of goods of existing retail sale prices. 14. Rebate of duty. - Except in accordance with such terms and conditions as the Central Government may by notification specify in this behalf, no rebate of excise duty shall be granted under rule 18 of the Central Excise Rules, 2002 , in respect of notified goods on which duty has been paid under notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2010-Central Excise, dated the 27th February, 2010 and exported out of India. 15. Export without payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 91 read with section 93 of the Finance (No. 2) Act, 2004 ; (iii) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 ; (iv) the additional duty of excise leviable under section 85 of Finance Act, 2005 , shall be utilised towards the payment of the said National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001, or the education cess on excisable goods leviable under section 91 read with section 93 of the said Finance (No. 2) Act, 2004, or the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 or the additional duty of excise leviable under section 85 of the Finance Act, 2005 respectively, on chewing tobacco notified under Section 3A of the Act and manufactured by the manufacturer. (4) The CENVAT credit under sub-rule (1) shall be taken by the manufacturer on the basis of an invoice issued by a manufacturer for clearance of bulk packs of chewing tobacco from his factory. (5) The manufacturer shall maintain proper r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordance with the notification referred to in rule 7 shall be adjusted towards the duty so calculated and on such adjustment, if there is any excess payment, it shall be refunded to the manufacturer by the 20th day of the following month and deficiency, if any, shall be payable by him by the 5th day of the following month. Explanation.- For the purposes of this rule, ceases to work shall not include a manufacturer who ceases to operate his factory for one or two shifts only. 18. Penalty for contraventions, etc. - (1) Subject to the provisions of rule 16 and section 11AC of the Act , if any manufacturer produces or removes notified goods in contravention of any provision of these rules, then, all such goods shall be liable to confiscation, and the manufacturer shall be liable to a penalty not exceeding the duty leviable on the notified goods in respect of which aforesaid contravention has been committed. (2) If it is found that goods have been manufactured in or cleared from a unit which is not registered with the jurisdictional Central Excise Office, then, the duty liability of such unit shall be determined on the basis of number of packing machines found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imum packing speed at which the machines can be operated for packing of notified goods, with lime tube and without lime tube, of various retail sale prices : (12). Description of goods to be manufactured including whether unmanufactured tobacco or chewing tobacco or both, their brand names, whether pouches shall contain lime tube or not, and other concerned details : (13). Denomination of retail sale prices of the pouches to be manufactured during the financial year: (14). The ground plan and details of the part or section of the factory premises intended to be used by him for manufacture of notified goods of different denomination of retail sale prices and the number of machines intended to be used by him in each of such part or section : (15). Declaration: (a) I/We further declare that the particulars furnished above are true and correct in all respects. In case any particulars are found to be untrue/incorrect, I/We undertake to pay any additional amount of excise duty on notified goods manufactured by me/us as per provisions of the Central Excise Act, 1944 (1 of 1944) or the rules made or notifications issued thereunder. (b) I/We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 The duty leviable under the Central Excise Act, 1944 (1 of 1944) 2 The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) 4 Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leviable under section 85 of the Finance Act, 2005 (18 of 2005) 7670 1000 1000 6670 3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) 12770 1500 1500 11270 4 Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) 1940 200 200 1740 5 Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) 970 100 100 870 Total duty 100000 12800 12800 87200 5. Copies of Bank challans are enclosed as per following details: Place: Date: Name, residential address and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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