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Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 notified vide by notification No. 11/2010-Central Excise (N.T.), dated the 27th February, 2010 - Various changes

Central Excise - 04/2015 - Dated:- 1-3-2015 - [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 04/2015-Central Excise (N.T.) New Delhi, the 1st March, 2015 G.S.R 149 (E). - In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the C .....

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uty) Rules, 2010, - (i) for rule 4, the following rule shall be substituted, namely:- 4. Factors relevant to production.- The factors relevant to the production of notified goods shall be the number of packing machines in the factory of the manufacturer and the maximum packing speed at which such packing machines can be operated for packing of notified goods of various retail sale prices. ; (ii) in rule 5,- (a) for the portion beginning with the words The quantity of notified goods and ending wi .....

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shall be as is equal to the corresponding entry specified 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 (4a) or column (4b) of the said Table-2, as the case may be ; (b) for the Table, the following shall be substituted, namely:- Table-1 Sl. No. (1) Retail sale price (per pouch) (2) Capacity of production per packing machine per month for Chewing tobacco including Filter Khaini (number of pouches) Chewing tobacco (other tha .....

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1040 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 5616000 5304000 8985600 8486400 3829488 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5241600 4929600 8386560 7887360 3638014 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5241600 4929600 8386560 7887360 3456113 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5241600 4929600 8386560 7887360 3283307 8 Exceeding ₹ 6.00 but not exceeding ₹ 7.00 4992000 4680000 7987200 7488000 3119142 9 Exceeding  .....

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exceeding ₹ 25.00 4146275 3938962 6634041 6302338 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 3897499 3702624 6235998 5924198 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 3663649 3480466 5861838 5568746 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 3443830 3271638 5510128 5234622 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 3237200 3075340 5179520 4920544 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 3042968 2890820 4868 .....

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ouches (4a) (4b) 1 Up to Re.1.00 6988800 4992000 4742400 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 6988800 4992000 4742400 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 6289920 4492800 4243200 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 6289920 4492800 4243200 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5870592 4193280 3943680 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5870592 4193280 3943680 7 Exceeding ₹ 5.00 but not exceeding ͅ .....

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0243 3528745 3352308 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 4643828 3317020 3151169 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 4365199 3117999 2962099 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 4103287 2930919 2784373 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 3857090 2755064 2617311 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 3625664 2589760 2460272 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 34081 .....

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after the third proviso, the following proviso shall be inserted, namely:- Provided also that the annual capacity of production for the period from the 1st day of March, 2015 shall be re-determined by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, within three working days of the coming into force of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2015. .....

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15th day of March, 2015: ; (b) in the second proviso, for the words Provided further , the words Provided also shall be substituted; (v) In rule 18, - (a) after sub-rule (1), the following proviso shall be inserted, namely:- Provided that in case of contraventions involving non-declaration of number of packing machines available in the premises of a manufacturer, the duty leviable in respect of such undeclared packing machines shall be determined on the basis of total number of undeclared packin .....

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words unless , the words premises of the unit, the retail sale price of the pouches manufactured with the aid of such packing machines and the rate of duty per packing machine corresponding to the highest maximum packing speed as specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2010-CE dated the 27th February, 2010, and unless shall be inserted. (vii) in FORM - 1, in paragraph 14, after the word number , the words and details as .....

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ewing tobacco other than filter khaini(Rs.) Filter khaini(Rs.) Jarda scented tobacco(Rs.) (1) (2) (3) (4) (5) (6) 1 The duty leviable under the Central Excise Act, 1944 ( 1 of 1994) 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 le .....

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