This Notification has been rescinded vide Notification No. 19/2017-CE Dated 01/07/2017
Notification No. 16/2010-CE Dated 27/2/2010
Retail sale price & Duty rate in respect of unmanufactured tobacco under heading 2401 and chewing tobacco under tariff item 2403 99 10.- G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies on, -
(i) unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); Omitted1[and]
2[(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act; and
(iii) Jarda scented Tobacco falling under tariff item 2403 99 30 of the said Tariff Act,”]
Old[(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act,]
(hereinafter referred to as specified goods) manufactured with the aid of packing machine 9[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 10[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"] pouches of retail sale prices as specified in column (2) of Table-1 or Table-2, as the case may , the rates of duty specified in the corresponding entry 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 (4) or column (5a) or column (5b) of the said Table-2] Old8[having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1 or column (3) or column (4) 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 the 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 (5) of the said Table-1 or column (3) or column (4a) or column (4b) of Table-2]] Old[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) or column (5) or 2[column (6) or column (7)] Old[column (6)] of the said Table], as the case may be :
11TABLE-1
|
s. No. |
Retail
sale price |
Rate
of duty per packing machine per month (Rupee in lakh) |
||||||
|
|
|
Chewing
Tobacco (other than Filter Khaini) |
Chewing |
|||||
|
|
|
Upto
300 pouches per minute |
301
to 450 pouches per minute |
451
pouches per minute and above |
Any
speed |
|||
|
(1) |
(2) |
(3) |
{<■ |
0 |
(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) |
(3b) |
(4a) |
(4b) |
(5a) |
(5b) |
|
|
1 |
Upto
Re. 1.00 |
32.39 |
30.77 |
46.28 |
43.96 |
98.34 |
93.42 |
19.67 |
|
2 |
Exceeding
Re. 1.00 but
not exceeding Rs.
1.50 |
48.59 |
46.16 |
69.41 |
65.94 |
147.50 |
140.13 |
29.50 |
|
3 |
Exceeding |
58.31 |
55.07 |
83.30 |
78.67 |
177.01 |
167.17 |
37.37 |
|
|
Re.
1.50 but
not exceeding Rs.
2.00 |
|
|
|
|
|
|
|
|
4 |
Exceeding
Re. 2.00 but
not exceeding Rs.
3.00 |
87.46 |
82.60 |
124.94 |
118.00 |
265.51 |
250.76 |
53.25 |
|
5 |
Exceeding
Re. 3.00 but
not exceeding Rs.
4.00 |
108.84 |
102.36 |
155.49 |
146.23 |
330.41 |
310.74 |
67.45 |
|
6 |
Exceeding
Re. 4.00 but
not exceeding Rs.
5.00 |
136.05 |
127.95 |
194.36 |
182.79 |
413.01 |
388.43 |
80.10 |
|
7 |
Exceeding
Re. 5.00 but
not exceeding Rs.
6.00 |
163.26 |
153.54 |
233.23 |
219.35 |
495.61 |
466.11 |
91.31 |
|
8 |
Exceeding
Re. 6.00 but
not exceeding Rs.
7.00 |
259.14 |
242.95 |
370.21 |
347.07 |
786.69 |
737.52 |
101.20 |
|
9 |
Exceeding
Re. 7.00 but
not exceeding Rs.
8.00 |
259.14 |
242.95 |
370.21 |
347.07 |
786.69 |
737.52 |
109.87 |
|
10 |
Exceeding
Re. 8.00 but
not exceeding Rs.
9.00 |
259.14 |
242.95 |
370.21 |
347.07 |
786.69 |
737.52 |
117.43 |
|
11 |
Exceeding Re.
9.00 but
not exceeding Rs.
10.00 |
259.14 |
242.95 |
370.21 |
347.07 |
786.69 |
737.52 |
123.95 |
|
12 |
Exceeding
Re. 10.00 but
not exceeding Rs.
15.00 |
365.39 |
347.12 |
521.99 |
495.89 |
1109.23 |
1053.77 |
123.95+12.
40x(P-10) |
|
13 |
Exceeding |
457.96 |
435.06 |
654.23 |
621.52 |
1390.24 |
1320.73 |
|
|
|
Re.
15.00 but
not exceeding Rs.
20.00 |
|
|
|
|
|
|
|
|
14 |
Exceeding
Re. 20.00 but
not exceeding Rs.
25.00 |
538.10 |
511.20 |
768.72 |
730.28 |
1633.53 |
1551.85 |
|
|
15 |
Exceeding
Re. 25.00 but
not exceeding Rs.
30.00 |
606.98 |
576.63 |
867.12 |
823.76 |
1842.62 |
1750.49 |
|
|
16 |
Exceeding
Re. 30.00 but
not exceeding Rs.
35.00 |
665.66 |
632.37 |
950.94 |
903.39 |
2020.74 |
1919.70 |
|
|
17 |
Exceeding
Re. 35.00 but
not exceeding Rs.
40.00 |
715.10 |
679.35 |
1021.58 |
970.50 |
2170.85 |
2062.31 |
|
|
18 |
Exceeding
Re. 40.00 but
not exceeding Rs.
45.00 |
756.22 |
718.41 |
1080.32 |
1026.30 |
2295.68 |
2180.89 |
|
|
19 |
Exceeding
Re. 45.00 but
not exceeding Rs.
50.00 |
789.83 |
750.34 |
1128.33 |
1071.92 |
2397.71 |
2277.82 |
|
|
20 |
Above
Rs. 50.00 |
789.83+15 .80x
(P- 50) |
750.34+15 .01x(P- 50) |
1128.33+2 2.57
x(P- 50) |
1071.32+2 1.44x(P- 50) |
2397.71+4 7.95x
(P- 50) |
2277.82+4 5.56
x(P- 50) |
|
|
|
|
Where
'P' a determined. |
jove
represents retail sale price of the pouch for whic |
i
rate of duty is to be |
||||
Note:- For the purposes of entry in column (6), against Sl.No.12, the entry in column (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 Rs.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 = Rs. 1128.33 +22.57 x (55-50) lakh = Rs. 1241.18 lakh.
Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of Rs.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)= Rs. 185.95 lakh.;
Old10Table
|
"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) |
(3b) |
(4a) |
(4b) |
(5a) |
(5b) |
||||||||
|
1 |
Upto Re. 1.00 |
30.51 |
28.98 |
43.58 |
41.40 |
92.61 |
87.98 |
18.52 |
|||||
|
2 |
Exceeding Re. 1.00 but not exceeding Rs. 1.50 |
45.76 |
43.47 |
65.37 |
62.10 |
138.91 |
131.97 |
27.78 |
|||||
|
3 |
Exceeding Re. 1.50 but not exceeding Rs. 2.00 |
54.91 |
51.86 |
78.44 |
74.09 |
166.69 |
157.43 |
35.19 |
|||||
|
4 |
Exceeding Re. 2.00 but not exceeding Rs. 3.00 |
82.37 |
77.79 |
117.67 |
111.13 |
250.04 |
236.15 |
50.15 |
|||||
|
5 |
Exceeding Re. 3.00 but not exceeding Rs. 4.00 |
102.50 |
96.40 |
146.43 |
137.71 |
311.16 |
292.64 |
63.52 |
|||||
|
6 |
Exceeding Re. 4.00 but not exceeding Rs. 5.00 |
128.13 |
120.50 |
183.04 |
172.14 |
388.95 |
365.80 |
75.43 |
|||||
|
7 |
Exceeding Re. 5.00 but not exceeding Rs. 6.00 |
153.75 |
144.60 |
219.64 |
206.57 |
466.74 |
438.96 |
85.99 |
|||||
|
8 |
Exceeding Re. 6.00 but not exceeding Rs. 7.00 |
153.75 |
144.60 |
219.64 |
206.57 |
466.74 |
438.96 |
95.31 |
|||||
|
9 |
Exceeding Re. 7.00 but not exceeding Rs. 8.00 |
153.75 |
144.60 |
219.64 |
206.57 |
466.74 |
438.96 |
103.47 |
|||||
|
10 |
Exceeding Re. 8.00 but not exceeding Rs. 9.00 |
153.75 |
144.60 |
219.64 |
206.57 |
466.74 |
438.96 |
110.59 |
|||||
|
11 |
Exceeding Re. 9.00 but not exceeding Rs. 10.00 |
244.05 |
228.80 |
348.64 |
326.85 |
740.86 |
694.56 |
116.73 |
|||||||
|
12 |
Exceeding Re. 10.00 but not exceeding Rs. 15.00 |
344.11 |
326.90 |
491.58 |
467.00 |
1044.62 |
992.39 |
116.73+ 11.67x (P-10) |
|||||||
|
13 |
Exceeding Re. 15.00 but not exceeding Rs. 20.00 |
431.28 |
409.72 |
616.12 |
585.31 |
1309.25 |
1243.79 |
||||||||
|
14 |
Exceeding Re. 20.00 but not exceeding Rs. 25.00 |
506.76 |
481.42 |
723.94 |
687.74 |
1538.37 |
1461.45 |
||||||||
|
15 |
Exceeding Re. 25.00 but not exceeding Rs. 30.00 |
571.62 |
543.04 |
816.60 |
775.77 |
1735.28 |
1648.52 |
||||||||
|
16 |
Exceeding Re. 30.00 but not exceeding Rs. 35.00 |
626.88 |
595.54 |
895.54 |
850.77 |
1903.03 |
1807.88 |
||||||||
|
17 |
Exceeding Re. 35.00 but not exceeding Rs. 40.00 |
673.45 |
639.78 |
962.07 |
913.96 |
2044.40 |
1942.18 |
||||||||
|
18 |
Exceeding Re. 40.00 but not exceeding Rs. 45.00 |
712.17 |
676.56 |
1017.39 |
966.52 |
2161.95 |
2053.85 |
||||||||
|
19 |
Exceeding Re. 45.00 but not exceeding Rs. 50.00 |
743.82 |
706.63 |
1062.60 |
1009.47 |
2258.03 |
2145.13 |
||||||||
|
20 |
Above Rs. 50.00 |
743.82+ 14.88x (P-50) |
706.63+ 14.13x (P-50) |
1062.60+ 21.25x (P-50) |
1009.47+ 20.19x (P-50) |
2258.03+ 45.16x (P-50) |
2145.13+ 42.90x (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 (6), against Sl.No.12, the entry in column (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 Rs.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 = Rs. 1062.60+21.25 x (55-50) lakh = Rs. 1168.85 lakh.
Illustration 2:- The rate of duty per packing machine per month for a filter khaini pouch having retail sale price of Rs.15.00 (i.e. „P‟) packed with the aid of a machine having any maximum packing speed shall be = Rs. 116.73+ 11.67 x (15-10)= Rs.175.08 lakh.";]
OLD 8[Table-1]
| Sl.N o. (1) | Retail sale price (per pouch) (2) | Rate of duty per packing machine per month (Rupees in lakh) | ||||
| Chewing tobacco (other than filter khaini ) | Chewing tobacco (commonly known as filter khaini) | |||||
| Upto 300 pouches per minute (3) | 301 pouches per minute and above (4) | Any speed (5) | ||||
| Without lime tube/lime pouches | With lime tube/lime pouches | Without lime tube/lime pouches | With lime tube/lime pouches | |||
| (3a) | (3b) | (4a) | (4b) | |||
|
1 |
Up to Re. 1.00 |
24.15 |
22.94 |
38.64 |
36.71 |
16.42 |
|
2 |
Exceeding Re.1.00 but not exceeding Rs.1.50 |
36.22 |
34.41 |
57.96 |
55.06 |
24.63 |
|
3 |
Exceeding Re.1.50 but not exceeding Rs.2.00 |
43.47 |
41.05 |
69.55 |
65.68 |
31.20 |
|
4 |
Exceeding Re.2.00 but not exceeding Rs.3.00 |
65.20 |
61.58 |
104.32 |
98.53 |
44.46 |
|
5 |
Exceeding Re.3.00 but not exceeding Rs.4.00 |
81.14 |
76.31 |
129.82 |
122.10 |
56.32 |
|
6 |
Exceeding Re.4.00 but not exceeding Rs.5.00 |
101.42 |
95.39 |
162.28 |
152.62 |
66.88 |
|
7 |
Exceeding Re.5.00 but not exceeding Rs.6.00 |
121.71 |
114.47 |
194.74 |
183.14 |
76.24 |
|
8 |
Exceeding Re.6.00 but not exceeding Rs.7.00 |
193.19 |
181.12 |
309.10 |
289.79 |
84.50 |
|
9 |
Exceeding Re.7.00 but not exceeding Rs.8.00 |
193.19 |
181.12 |
309.10 |
289.79 |
91.74 |
|
10 |
Exceeding Re.8.00 but not exceeding Rs.9.00 |
193.19 |
181.12 |
309.10 |
289.79 |
98.05 |
|
11 |
Exceeding Re.9.00 but not exceeding Rs.10.00 |
193.19 |
181.12 |
309.10 |
289.79 |
103.49 |
|
12 |
Exceeding Re.10.00 but not exceeding Rs.15.00 |
272.40 |
258.78 |
435.84 |
414.05 |
103.49 + 10.35 x (P-10) |
| 13 | Exceeding Re.15.00 but not exceeding Rs.20.00 | 341.41 | 324.34 | 546.25 | 518.94 | |
| 14 | Exceeding Re.20.00 but not exceeding Rs.25.00 | 401.15 | 381.09 | 641.84 | 609.75 | |
| 15 | Exceeding Re.25.00 but not exceeding Rs.30.00 | 452.50 | 429.87 | 724.00 | 687.80 | |
| 16 | Exceeding Re.30.00 but not exceeding Rs.35.00 | 496.24 | 471.43 | 793.99 | 754.29 | |
| 17 | Exceeding Re.35.00 but not exceeding Rs.40.00 | 533.10 | 506.45 | 852.97 | 810.32 | |
| 18 | Exceeding Re.40.00 but not exceeding Rs.45.00 | 563.76 | 535.57 | 902.01 | 856.91 | |
| 19 | Exceeding Re.45.00 but not exceeding Rs. 50.00 | 588.81 | 559.37 | 942.10 | 895.00 | |
| 20 | Above Rs.50.00 | 588.81 + 11.78 x (P-50) | 559.37 + 11.19 x (P-50) | 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 Rs.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 = Rs. 942.10 + 18.84 x (55-50) lakh = Rs. 1036.3
lakh.
Illustration 2:- The rate of duty per packing machine per month for a filter
khaini pouch having retail sale price of Rs.15.00 (i.e. ‘P’) packed with the
aid of a machine having any maximum packing speed shall be = Rs.103.49 + 10.35 x
(15-10) lakh = Rs.155.24 lakh.
11TABLE-2
|
s. |
Retail
sale |
Rate of duty per packing machine per month (rupees in lakh) |
||||
|
Jarda Scented Tobacco |
Unmanufactured
Tobacco |
|||||
|
Upto
300 |
301
to 450 |
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. 1.00 |
32.39 |
46.28 |
98.34 |
16.24 |
15.43 |
|
2 |
Exceeding
Re. 1.00 but not
exceeding Rs. 1.50 |
48.59 |
69.41 |
147.50 |
24.36 |
23.14 |
|
3 |
Exceeding
Rs. 1.50 but not
exceeding Rs. 2.00 |
58.31 |
83.30 |
177.01 |
29.23 |
27.61 |
|
4 |
Exceeding
Rs. 2.00 but not
exceeding Rs. 3.00 |
87.46 |
124.94 |
265.51 |
43.85 |
41.42 |
|
5 |
Exceeding
Rs. 3.00 but not
exceeding Rs. 4.00 |
108.84 |
155.49 |
330.41 |
54.57 |
51.32 |
|
6 |
Exceeding
Rs. 4.00 but not
exceeding Rs. 5.00 |
136.05 |
194.36 |
413.01 |
68.21 |
64.15 |
|
7 |
Exceeding
Rs. 5.00 but not
exceeding Rs. 6.00 |
163.26 |
233.23 |
495.61 |
81.86 |
76.98 |
|
8 |
Exceeding
Rs. 6.00 but not
exceeding Rs. 7.00 |
259.14 |
370.21 |
786.69 |
129.93 |
121.81 |
|
9 |
Exceeding
Rs. 7.00 but not
exceeding Rs. 8.00 |
259.14 |
370.21 |
786.69 |
129.93 |
121.81 |
|
10 |
Exceeding
Rs. 8.00 but not
exceeding Rs. 9.00 |
259.14 |
370.21 |
786.69 |
129.93 |
121.81 |
|
11 |
Exceeding
Rs. 9.00 but not
exceeding Rs. 10.00 |
259.14 |
370.21 |
786.69 |
129.93 |
121.81 |
|
12 |
Exceeding
Rs. 10.00 but not
exceeding Rs. 15.00 |
365.39 |
521.99 |
1109.23 |
183.20 |
174.04 |
|
13 |
Exceeding
Rs. 15.00 but not
exceeding Rs. 20.00 |
457.96 |
654.23 |
1390.24 |
229.62 |
218.13 |
|
14 |
Exceeding
Rs. 20.00 but not
exceeding Rs. 25.00 |
538.10 |
768.72 |
1633.53 |
269.80 |
256.31 |
|
15 |
Exceeding
Rs. 25.00 but not
exceeding Rs. 30.00 |
606.98 |
867.12 |
1842.62 |
304.33 |
289.12 |
|
16 |
Exceeding
Rs. 30.00 but not
exceeding Rs. 35.00 |
665.66 |
950.94 |
2020.74 |
333.75 |
317.06 |
|
17 |
Exceeding
Rs. 35.00 but not
exceeding Rs. 40.00 |
715.10 |
1021.58 |
2170.85 |
358.54 |
340.62 |
|
18 |
Exceeding
Rs. 40.00 but not
exceeding Rs. 45.00 |
756.22 |
1080.32 |
2295.68 |
379.16 |
360.20 |
|
19 |
Exceeding
Rs. 45.00 but not
exceeding Rs. 50.00 |
789.83 |
1128.33 |
2397.71 |
396.01 |
376.21 |
|
20 |
Above
Rs. 50.00 |
789.83+15.80x
(P-50) |
1128.33+22.57
x (P-50) |
2397.71+47.95x
(P-50) |
396.01+7.92
x(P-50) |
376.21+7.52
x(P-50) |
|
|
|
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 jarda scented tobacco pouch having retail sale price of
Rs. 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 jarda scented tobacco pouch of
the said retail sale price, of 400 pouches per minute, shall be = Rs.
1128.33+22.57 x (55-50) = Rs. 1241.18 lakh.;
Old10Table 2
|
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. 1.00 |
30.51 |
43.58 |
92.61 |
15.32 |
14.55 |
||||||||||
|
2 |
Exceeding Re. 1.00 but not exceeding Rs. 1.50 |
45.76 |
65.37 |
138.91 |
22.98 |
21.83 |
||||||||||
|
3 |
Exceeding Rs. 1.50 but not exceeding Rs. 2.00 |
54.91 |
78.44 |
166.69 |
27.58 |
26.04 |
||||||||||
|
4 |
Exceeding Rs. 2.00 but not exceeding Rs. 3.00 |
82.37 |
117.67 |
250.04 |
41.37 |
39.07 |
||||||||||
|
5 |
Exceeding Rs. 3.00 but not exceeding Rs. 4.00 |
102.50 |
146.43 |
311.16 |
51.48 |
48.41 |
||||||||||
|
6 |
Exceeding Rs. 4.00 but not exceeding Rs. 5.00 |
128.13 |
183.04 |
388.95 |
64.35 |
60.52 |
||||||||||
|
7 |
Exceeding Rs. 5.00 but not exceeding Rs. 6.00 |
153.75 |
219.64 |
466.74 |
77.22 |
72.62 |
|
8 |
Exceeding Rs. 6.00 but not exceeding Rs. 7.00 |
153.75 |
219.64 |
466.74 |
77.22 |
72.62 |
|
9 |
Exceeding Rs. 7.00 but not exceeding Rs. 8.00 |
153.75 |
219.64 |
466.74 |
77.22 |
72.62 |
|
10 |
Exceeding Rs. 8.00 but not exceeding Rs. 9.00 |
153.75 |
219.64 |
466.74 |
77.22 |
72.62 |
|
11 |
Exceeding Rs. 9.00 but not exceeding Rs. 10.00 |
244.05 |
348.64 |
740.86 |
122.56 |
114.90 |
|
12 |
Exceeding Rs. 10.00 but not exceeding Rs. 15.00 |
344.11 |
491.58 |
1044.62 |
172.81 |
164.17 |
|
13 |
Exceeding Rs. 15.00 but not exceeding Rs. 20.00 |
431.28 |
616.12 |
1309.25 |
216.59 |
205.76 |
|
14 |
Exceeding Rs. 20.00 but not exceeding Rs. 25.00 |
506.76 |
723.94 |
1538.37 |
254.50 |
241.77 |
|
15 |
Exceeding Rs. 25.00 but not exceeding Rs. 30.00 |
571.62 |
816.60 |
1735.28 |
287.07 |
272.72 |
|
16 |
Exceeding Rs. 30.00 but not exceeding Rs. 35.00 |
626.88 |
895.54 |
1903.03 |
314.82 |
299.08 |
|
17 |
Exceeding Rs. 35.00 but not exceeding Rs. 40.00 |
673.45 |
962.07 |
2044.40 |
338.21 |
321.30 |
|
18 |
Exceeding Rs. 40.00 but not exceeding Rs. 45.00 |
712.17 |
1017.39 |
2161.95 |
357.66 |
339.78 |
|
19 |
Exceeding Rs. 45.00 but not exceeding Rs. 50.00 |
743.82 |
1062.60 |
2258.03 |
373.55 |
354.88 |
|
20 |
Above Rs. 50.00 |
743.82+14.88 x (P-50) |
1062.60+21.25 x (P-50) |
2258.03+45.16 x (P-50) |
373.55+7.47 x (P-50) |
354.88+7.10 x (P-50) |
|
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 jarda scented tobacco pouch having retail sale price of Rs. 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 jarda scented tobacco pouch of the said retail sale price, of 400 pouches per minute, shall be = Rs. 1062.60+21.25 x (55-50)= Rs. 1168.85 lakh.";
OLD9[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 pouches per minute and above | Any speed | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| . | . | . | . | Without lime tube/lime pouches | With lime tube/lime pouches |
| . | . | . | . | (5a) | (5b) |
|
1 |
Up to Re.1.00 |
27.05 |
82.11 |
13.30 |
12.63 |
|
2 |
Exceeding Re.1.00 but not exceeding Rs.1.50 |
40.57 |
123.16 |
19.95 |
18.95 |
|
3 |
Exceeding Rs.1.50 but not exceeding Rs.2.00 |
48.68 |
147.79 |
23.94 |
22.61 |
|
4 |
Exceeding Rs.2.00 but not exceeding Rs.3.00 |
73.03 |
221.69 |
35.91 |
33.91 |
|
5 |
Exceeding Rs.3.00 but not exceeding Rs.4.00 |
90.88 |
275.88 |
44.68 |
42.02 |
|
6 |
Exceeding Rs.4.00 but not exceeding Rs.5.00 |
113.60 |
344.84 |
55.85 |
52.53 |
|
7 |
Exceeding Rs.5.00 but not exceeding Rs.6.00 |
136.32 |
413.81 |
67.03 |
63.04 |
|
8 |
Exceeding Rs.6.00 but not exceeding Rs.7.00 |
216.37 |
656.85 |
106.39 |
99.74 |
|
9 |
Exceeding Rs.7.00 but not exceeding Rs.8.00 |
216.37 |
656.85 |
106.39 |
99.74 |
|
10 |
Exceeding Rs.8.00 but not exceeding Rs.9.00 |
216.37 |
656.85 |
106.39 |
99.74 |
|
11 |
Exceeding Rs.9.00 but not exceeding Rs.10.00 |
216.37 |
656.85 |
106.39 |
99.74 |
|
12 |
Exceeding Rs.10.00 but not exceeding Rs.15.00 |
305.09 |
926.15 |
150.01 |
142.51 |
|
13 |
Exceeding Rs.15.00 but not exceeding Rs.20.00 |
382.37 |
1160.78 |
188.01 |
178.61 |
|
14 |
Exceeding Rs.20.00 but not exceeding Rs.25.00 |
449.29 |
1363.92 |
220.91 |
209.87 |
|
15 |
Exceeding Rs.25.00 but not exceeding Rs.30.00 |
506.80 |
1538.50 |
249.19 |
236.73 |
|
16 |
Exceeding Rs.30.00 but not exceeding Rs.35.00 |
555.79 |
1687.22 |
273.28 |
259.61 |
|
17 |
Exceeding Rs.35.00 but not exceeding Rs.40.00 |
597.08 |
1812.56 |
293.58 |
278.90 |
|
18 |
Exceeding Rs.40.00 but not exceeding Rs.45.00 |
631.41 |
1916.78 |
310.46 |
294.94 |
|
19 |
Exceeding Rs.45.00 but not exceeding Rs.50.00 |
659.47 |
2001.97 |
324.26 |
308.05 |
|
20 |
Above Rs.50.00 |
659.47+13.19 x (P-50) |
2001.97+40.04 x (P-50) |
324.26+6.49 x (P-50) |
308.05+6.16 x (P-50) |
| . | . | where „'P' above represents retail sale price of the pouch for which rate of duty is to be determined.”; | |||
Old[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 Rs. 1.50 |
40.57 |
19.95 |
18.95 |
|
3 |
Exceeding Re. 1.50but not exceeding Rs. 2.00 |
48.68 |
23.94 |
22.61 |
|
4 |
Exceeding Re. 2.00 but not exceeding Rs. 3.00 |
73.03 |
35.91 |
33.91 |
|
5 |
Exceeding Re. 3.00 but not exceeding Rs. 4.00 |
90.88 |
44.68 |
42.02 |
|
6 |
Exceeding Re. 4.00 but not exceeding Rs. 5.00 |
113.60 |
55.85 |
52.53 |
|
7 |
Exceeding Re. 5.00 but not exceeding Rs. 6.00 |
136.32 |
67.03 |
63.04 |
|
8 |
Exceeding Re. 6.00 but not exceeding Rs. 7.00 |
216.37 |
106.39 |
99.74 |
|
9 |
Exceeding Re. 7.00 but not exceeding Rs. 8.00 |
216.37 |
106.39 |
99.74 |
|
10 |
Exceeding Re. 8.00 but not exceeding Rs. 9.00 |
216.37 |
106.39 |
99.74 |
|
11 |
Exceeding Re. 9.00 but not exceeding Rs.10.00 |
216.37 |
106.39 |
99.74 |
|
12 |
Exceeding Re. 10.00 but not exceeding Rs.15.00 |
305.09 |
150.01 |
142.51 |
|
13 |
Exceeding Re. 15.00 but not exceeding Rs.20.00 |
382.37 |
188.01 |
178.61 |
|
14 |
Exceeding Re. 20.00 but not exceeding Rs.25.00 |
449.29 |
220.91 |
209.87 |
|
15 |
Exceeding Re. 25.00 but not exceeding Rs.30.00 |
506.80 |
249.19 |
236.73 |
|
16 |
Exceeding Re. 30.00 but not exceeding Rs.35.00 |
555.79 |
273.28 |
259.61 |
|
17 |
Exceeding Re. 35.00 but not exceeding Rs.40.00 |
597.08 |
293.58 |
278.90 |
|
18 |
Exceeding Re. 40.00 but not exceeding Rs.45.00 |
631.41 |
310.46 |
294.94 |
|
19 |
Exceeding Re. 45.00 but not exceeding Rs.50.00 |
659.47 |
324.26 |
308.05 |
|
20 |
Above Rs. 50.00 |
659.47 + 13.19 x (P-50) |
324.26 + 6.49 x (P-50) |
308.05 + 6.16 x (P-50) |
| 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 jarda
scented tobacco pouch having retail sale price of Rs.55.00 (i.e. ‘P’) packed
with the aid of a machine having any maximum packing speed shall be = Rs. 659.47
+ 13.19 x(15-10) lakh = Rs.725.42 lakh]
Old[7[Table-1]]
|
Sl. No. |
Retail sale price (per pouch) |
Rate of duty per packing machine per month (Rupees in lakhs) |
||||
|
Chewing Tobacco (other than filter khaini) |
Unmanufactured Tobacco |
Chewing tobacco commonly known as filter khaini |
||||
|
Without lime tube/lime pouches |
With lime tube/lime pouches |
Without lime tube/lime pouches |
With lime tube/lime pouches |
|||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
1. |
Up to Re.1.00 |
15.92 |
15.12 |
10.96 |
10.41 |
10.94 |
|
2. |
Exceeding Re. 1.00 but not exceeding Rs. 1.50 |
23.88 |
22.68 |
16.44 |
15.62 |
16.42 |
|
3. |
Exceeding Rs. 1.50 but not exceeding Rs. 2.00 |
28.65 |
27.06 |
19.72 |
18.63 |
20.79 |
|
4. |
Exceeding Rs.2.00 but not exceeding Rs.3.00 |
42.98 |
40.59 |
29.59 |
27.94 |
29.63 |
|
5. |
Exceeding Rs.3.00 but not exceeding Rs.4.00 |
53.49 |
50.30 |
36.82 |
34.63 |
37.53 |
|
6. |
Exceeding Rs.4.00 but not exceeding Rs.5.00 |
66.86 |
62.88 |
46.02 |
43.28 |
44.57 |
|
7. |
Exceeding Rs.5.00 but not exceeding Rs.6.00 |
80.23 |
75.46 |
55.23 |
51.94 |
50.81 |
|
8. |
Exceeding Rs.6.00 but not exceeding Rs.7.00 |
127.35 |
119.39 |
87.66 |
82.19 |
56.32 |
|
9. |
Exceeding Rs.7.00 but not exceeding Rs.8.00 |
127.35 |
119.39 |
87.66 |
82.19 |
61.14 |
|
10. |
Exceeding Rs.8.00 but not exceeding Rs.9.00 |
127.35 |
119.39 |
87.66 |
82.19 |
65.35 |
|
11. |
Exceeding Rs.9.00 but not exceeding Rs.10.00 |
127.35 |
119.39 |
87.66 |
82.19 |
68.98 |
|
12. |
Exceeding Rs. 10.00 but not exceeding Rs.15.00 |
179.57 |
170.59 |
123.61 |
117.43 |
68.98 + 6.90 x |
|
13. |
Exceeding Rs. 15.00 but not exceeding Rs.20.00 |
225.05 |
213.80 |
154.92 |
147.18 |
|
|
14. |
Exceeding Rs.20.00 but not exceeding Rs.25.00 |
264.44 |
251.22 |
182.03 |
172.93 |
|
|
15. |
Exceeding Rs. 25.00 but not exceeding Rs.30.00 |
298.29 |
283.37 |
205.33 |
195.07 |
|
|
16. |
Exceeding Rs.30.00 but not exceeding Rs.35.00 |
327.12 |
310.77 |
225.18 |
213.92 |
|
|
17. |
Exceeding Rs.35.00 but not exceeding Rs.40.00 |
351.42 |
333.85 |
241.91 |
229.81 |
|
|
18. |
Exceeding Rs. 40.00 but not exceeding Rs.45.00 |
371.63 |
353.05 |
255.82 |
243.03 |
|
|
19. |
Exceeding Rs.45.00 but not exceeding Rs.50.00 |
388.15 |
368.74 |
267.19 |
253.83 |
|
|
20. |
From Rs.50.00 onwards |
388.15+ 7.76 x (P-50) |
368.74+ 7.37 x (P-50) |
267.19+ 5.34 x (P- 50) |
253.83+ 5.08 x (P- 50) |
|
|
Where 'P' above represents retail sale price of the pouch for which duty rate is to be determined |
||||||
Note:- For the purposes of entry in
column number (7), 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 and having retail sale price of Rs.55.00 (i.e. „P.)
shall be = Rs. 388.15 + 7.76*(55-50) lakhs = Rs. 426.95 lakhs.
Illustration 2:- The rate of duty per
packing machine per month for a filter khaini pouch having retail sale price of
Rs.15.00 (i.e. „P.) shall be = Rs. 68.98 + 6.55*(15-10) lakhs = Rs. 101.73
lakhs]
Old5[Table-1]
|
Sl.
No. |
Retail
sale price (per pouch) |
Rate
of duty per packing machine per month (Rs.
in Lakhs) |
|||||
|
|
|
Chewing
Tobacco (other than filter khaini) |
Unmanufactured
Tobacco |
Chewing
tobacco commonly known as filter khaini |
|||
|
Without lime
tube/lime pouches |
With lime
tube/lime pouches |
Without lime
tube/lime pouches |
With lime
tube/lime pouches |
||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
|
1. |
Upto Re.1.00 |
14.07 |
13.36 |
10.03 |
9.53 |
9.67 |
|
|
2. |
Exceeding Rs. 1.00 but not exceeding Rs.1.50 |
21.10 |
20.05 |
15.05 |
14.30 |
14.51 |
|
|
3. |
Exceeding
Rs. 1.50 but not exceeding Rs.
2.00 |
25.32 |
23.92 |
18.06 |
17.06 |
18.38 |
|
|
4. |
Exceeding Rs.2.00 but
not exceeding Rs.3.00 |
37.98 |
35.87 |
27.09 |
25.58 |
26.19 |
|
|
5. |
Exceeding Rs.3.00 but
not exceeding Rs.4.00 |
47.27 |
44.45 |
33.71 |
31.70 |
33.17 |
|
|
6. |
Exceeding Rs.4.00 but
not exceeding Rs.5.00 |
59.08 |
55.57 |
42.14 |
39.63 |
39.39 |
|
|
7. |
Exceeding Rs.5.00 but
not exceeding Rs.6.00 |
70.90 |
66.68 |
50.56 |
47.55 |
44.90 |
|
|
8. |
Exceeding Rs.6.00 but
not exceeding Rs.7.00 |
112.54 |
105.51 |
80.26 |
75.24 |
49.77 |
|
|
9 |
Exceeding Rs.7.00 but
not exceeding Rs.8.00 |
112.54 |
105.51 |
80.26 |
75.24 |
54.03 |
|
|
10 |
Exceeding Rs.8.00 but
not exceeding Rs.9.00 |
112.54 |
105.51 |
80.26 |
75.24 |
57.75 |
|
|
11 |
Exceeding Rs.9.00 but
not exceeding Rs.10.00 |
112.54 |
105.51 |
80.26 |
75.24 |
60.96 |
|
|
12 |
Exceeding
Rs. 10.00 but
not exceeding Rs.15.00 |
158.69 |
150.75 |
113.17 |
107.51 |
60.96 +
6.10*(P-10) |
|
|
13 |
Exceeding
Rs. 15.00 but
not exceeding Rs.20.00 |
198.89 |
188.94 |
141.84 |
134.75 |
|
|
|
14 |
Exceeding Rs.20.00 but
not exceeding Rs.25.00 |
233.69 |
222.01 |
166.66 |
158.33 |
||
|
15 |
Exceeding Rs.
25.00 but not
exceeding Rs.30.00 |
263.60 |
250.42 |
187.99 |
178.59 |
||
|
16 |
Exceeding Rs.30.00 but
not exceeding Rs.35.00 |
289.08 |
274.63 |
206.16 |
195.85 |
||
|
17 |
Exceeding Rs.35.00 but
not exceeding Rs.40.00 |
310.56 |
295.03 |
221.48 |
210.40 |
||
|
18 |
Exceeding
Rs. 40.00 but
not exceeding Rs.45.00 |
328.42 |
312.00 |
234.21 |
222.50 |
||
|
19 |
Exceeding Rs.45.00 but
not exceeding Rs.50.00 |
343.01 |
325.86 |
244.62 |
232.39 |
||
|
20 |
From Rs.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 retail sale price of
Rs.55.00 (i.e. ‘P’) shall be = Rs. 343.01 + 6.86*(55-50) lakhs = Rs.
377.31 lakhs.
Illustration 2:- The rate of duty per packing machine per month for a Filter Khaini pouch having retail sale price of Rs.15.00 (i.e. ‘P’) shall be = Rs. 60.96 + 6.10*(15-10) lakhs = Rs. 91.46 lakhs.”
Old 4[Table-1]
|
SI. No. |
Retail sale price (per pouch) |
Rate of duty per packing machine per month (Rs. in Lacs) |
||||
|
|
|
Chewing Tobacco (other than filter khaini) |
Unmanufactured Tobacco |
Chewing tobacco commonly known as filter khaini |
||
|
|
|
Without lime tube/lime pouches |
With lime tube/lime pouches |
Without lime tube/lime pouches |
With lime tube/lime pouches |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
1. |
Upto Rs.1.00 |
12 |
11.25 |
08.50 |
08.00 |
08.00 |
|
2. |
Exceeding Rs. 1.00 but not exceeding Rs. 1.50 |
17.75 |
17.00 |
12.75 |
12.00 |
12.00 |
|
3. |
Exceeding Rs. 1.50 but not exceeding Rs. 2.00 |
21.50 |
20.25 |
15.25 |
14.50 |
15.00 |
|
4. |
Exceeding Rs.2.00 but not exceeding Rs.3.00 |
32.00 |
37.50 |
22.75 |
21.75 |
21.25 |
|
5. |
Exceeding Rs.3.00 but not exceeding Rs.4.00 |
40.00 |
25.00 |
28.50 |
26.75 |
27.00 |
|
6. |
Exceeding Rs.4.00 but not exceeding Rs.5.00 |
50.00 |
47.00 |
35.75 |
33.25 |
31.50 |
|
7. |
Exceeding Rs.5.00 but not exceeding Rs.6.00 |
60.25 |
56.25 |
43.00 |
40.00 |
36.50 |
|
8. |
Exceeding Rs.6.00 but not exceeding Rs.7.00 |
95.00 |
89.50 |
67.75 |
64.00 |
40.50 |
|
9 |
Exceeding Rs.7.00 but not exceeding Rs.8.00 |
95.00 |
89.50 |
67.75 |
64.00 |
44.25 |
|
10 |
Exceeding Rs.8.00 but not exceeding Rs.9.00 |
95.00 |
89.50 |
67.75 |
64.00 |
47.50 |
|
11 |
Exceeding Rs.9.00 but not exceeding Rs.10.00 |
95.00 |
89.50 |
67.75 |
64.00 |
50.00 |
|
12 |
Exceeding Rs. 10.00 but not exceeding Rs.15.00 |
134.50 |
126.75 |
96.00 |
90.37 |
50+7.5*(P-10) |
|
13 |
Exceeding Rs. 15.00 but not exceeding Rs.20.00 |
168.75 |
160.75 |
120.25 |
114.75 |
|
|
14 |
Exceeding Rs.20.00 but not exceeding Rs.25.00 |
198.00 |
187.75 |
141.00 |
133.75 |
|
|
15 |
Exceeding Rs. 25.00 but not exceeding Rs.30.00 |
225.50 |
213.75 |
160.75 |
152.25 |
|
|
16 |
Exceeding Rs.30.00 but not exceeding Rs.35.00 |
244.50 |
230.50 |
174.25 |
164.62 |
|
|
17 |
Exceeding Rs.35.00 but not exceeding Rs.40.00 |
263.50 |
247.75 |
188.25 |
177.00 |
|
|
18 |
Exceeding Rs. 40.00 but not exceeding Rs.45.00 |
279.00 |
267.00 |
198.75 |
190.50 |
|
|
19 |
Exceeding Rs.45.00 but not exceeding Rs.50.00 |
296.50 |
283.50 |
211.50 |
202.50 |
|
|
20 |
From Rs.50.00 onwards |
296.50 + 5.94 * (P-50) |
283.50+ 5.67 * (P-50) |
211.50 + 4.23 * (P-50) |
202.5 0+ 4.05 * (P-50) |
|
|
|
|
Where ‘P’ above represents RSP of the pouch for which duty rate is to be determined |
||||
Old2[Table-1
|
Sl. No. |
Retail sale price (per pouch) |
Rate of duty per packing machine per month (Rs. in Lacs) |
||||
|
|
|
Chewing Tobacco (other than filter khaini) |
Unmanufactured Tobacco |
Chewing tobacco commonly known as filter khaini |
||
|
Without lime tube/lime pouches |
With lime tube/lime pouches |
Without 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. |
FromRe.1 to Rs. 1.50 |
12.00 |
11.50 |
8.50 |
8.00 |
8.00 |
|
3. |
From Rs. 1.51 to Rs. 2.00 |
14.25 |
13.50 |
10.25 |
9.75 |
10.00 |
|
4. |
From Rs. 2.01 to Rs. 3.00 |
21.50 |
20.25 |
15.25 |
14.50 |
14.25 |
|
5. |
From Rs. 3.01 to Rs. 4.00 |
26.75 |
25.00 |
19.00 |
17.75 |
18.00 |
|
6. |
From Rs. 4.01 to Rs. 5.00 |
33.50 |
31.25 |
23.75 |
22.25 |
21.00 |
|
7. |
From Rs. 5.01 to Rs. 6.00 |
40.00 |
37.50 |
28.50 |
26.75 |
24.25 |
|
8. |
From Rs. 6.01 to Rs. 7.00 |
63.25 |
59.75 |
45.25 |
42.75 |
27.00 |
|
9 |
From Rs. 7.01 to Rs. 8.00 |
63.25 |
59.75 |
45.25 |
42.75 |
29.50 |
|
10 |
From Rs. 8.01 to Rs. 9.00 |
63.25 |
59.75 |
45.25 |
42.75 |
31.50 |
|
11 |
From Rs. 9.01 to Rs. 10.00 |
63.25 |
59.75 |
45.25 |
42.75 |
33.50 |
|
12 |
From Rs. 10.01 to Rs. 15.00 |
89.75 |
84.5 |
64 |
60.25 |
33.5 + 5 * (P-10) |
|
13 |
From Rs. 15.01 to Rs. 20.00 |
112.50 |
107.25 |
80.25 |
76.50 |
|
|
14 |
From Rs. 20.01 to Rs. 25.00 |
132 |
125.25 |
94 |
89.25 |
|
|
15 |
From Rs. 25.01 to Rs. 30.00 |
150.25 |
142.50 |
107.25 |
101.50 |
|
|
16 |
From Rs. 30.01 to Rs. 35.00 |
163 |
153.75 |
116.25 |
109.75 |
|
|
17 |
From Rs. 35.01 to Rs. 40.00 |
175.75 |
165.25 |
125.50 |
118 |
|
|
18 |
From Rs. 40.01 to Rs. 45.00 |
186 |
178 |
132.5 |
127 |
|
|
19 |
From Rs. 45.01 to Rs. 50.00 |
197.75 |
189 |
141 |
135 |
|
|
20 |
Rs.50.01 and above |
197.75 + 3.96 * (P-50) |
189 + 3.78 * (P-50) |
141 + 2.82 * (P-50) |
135 + 2.70 * (P-50) |
|
|
Where ‘P’ above represents RSP of the pouch for which duty rate is to be determined |
||||||
Provided that for the purpose of entry in column number (7), against S.No.12, the existing entry in column number (2) the entry ‘Rs. 10.01 and above’ shall be substituted.
Illustration1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube and having retail sale price of Rs.55.00 (i.e. ‘P’) shall be = Rs. 296.50 + 5.94*(55-50) lakhs = Rs. 326.20 lakhs.
Illustration 2:- The rate of duty per packing machine per month for a Filter Khaini pouch having retail sale price of Rs.15.00 (i.e. ‘P’) shall be = Rs. 50 + 7.5*(15-10) lakhs = Rs. 87.50 lakhs.
Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 the table shall be read as “ Rs. 10.01 and above.]
Old[Table-1
|
S. No. |
Retail sale price (per pouch) |
Rate of duty per packing machine per month (Rs. in lakh) |
|||||
|
Unmanufactured Tobacco | Chewing tobacco | ||||||
|
Pouches not containing lime tube |
Pouches containing lime tube |
Pouches not containing lime tube |
Pouches containing lime tube |
||||
| (1) |
|
(3) |
(4) |
(5) |
(6) |
||
| 1 |
Upto Rs. 1.50 |
8.50 |
8.00 |
12.00 |
11.50 |
||
| 2 |
From Rs. 1.51 to Rs. 2.00 |
10.25 |
9.75 |
14.25 |
13.50 |
||
| 3 |
From Rs. 2.01 to Rs. 3.00 |
15.25 |
14.50 |
21.50 |
20.25 |
||
| 4 |
From Rs. 3.01 to Rs. 4.00 |
19.00 |
17.75 |
26.75 |
25.00 |
||
| 5 |
From Rs. 4.01 to Rs. 5.00 |
23.75 |
22.25 |
33.50 |
31.25 |
||
| 6 |
From Rs. 5.01 to Rs. 6.00 |
28.50 |
26.75 |
40.00 |
37.50 |
||
| 7 |
Above Rs.6.00 |
28.59 + 4.51 * (P-6), where Prepresents retail sale price of the pouch |
26.71 + 4.26 * (P-6), where Prepresents retail sale price of the pouch |
40 + 6.33 * (P-6), where P represents retail sale price of the pouch |
37.46 + 5.98 * (P-6), where P represents retail sale price of the pouch |
||
]
2[Illustration1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube and having retail sale price of Rs.55.00 (i.e. 'P') shall be = Rs. 197.75 + 3.96*(55-50) lakhs = Rs. 217.55 lakhs”
Illustration 2:- The rate of duty per packing machine per month for a Filter Khaini pouch having retail sale price of Rs.15.00 (i.e.'P') shall be = Rs. 33.5 + 5*(15-10) lakhs = Rs. 58.50 lakhs.]
Old[Illustration. - The rate of duty per packing machine per month for a chewing tobacco pouch not containing lime tube and having retail sale price of Rs.8.00 (i.e. ‘P’) shall be = Rs. 40 + 6.33*(8-6) lakhs = Rs. 52.66 lakhs]
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 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 serial numbers referred to in Table-1.
Explanation 4. - For the purposes of this notification, ‘brand name’ means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and a person using such name or mark with or without any indication of the identity of that person.
3[Explanation 5.- For the purposes of this notification, “filter khaini” means chewing tobacco which is packed in sachets of filter paper or fabric before being packed in pouches with the aid of a packing machine.]
2. 8[The number of packing machines and the maximum packing speed at which the machine can be operated for packing of specified goods of various retail sale prices] Old[The number of packing machines] for the purpose of computation of the rate of excise duty specified in the opening paragraph shall be determined in terms of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010.
3. The duty levied and collected on such specified goods shall be the aggregate of the duty leviable under the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005), the National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) which is levied only in case of chewing tobacco, Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004) and Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007) and shall be apportioned in the ratios specified in the Table-2 below.
11TABLE-3
|
S.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(1 of 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. |
Old10TABLE-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 |
0.9384 |
0.8350 |
|
2 |
The additional duty of Excise leviable under section 85 of the Finance Act, 2005 |
0.0616 |
0.0619 |
|
3 |
National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 |
0.0 |
0.1031 |
|
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.". |
OLD8[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". |
Old7[Table -2]
|
Sl. No. |
Duty |
Duty ratio for unmanufactured tobacco |
Duty ratio for chewing tobacco |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
The duty leviable under the Central Excise Act, 1944 |
0.9020 |
0.7903 |
|
2 |
The additional duty of excise leviable under section 85 of the Finance Act, 2005 |
0.0689 |
0.0677 |
|
3 |
National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 |
0.0000 |
0.1129 |
|
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". |
Old[Table-2]
|
S. No. |
Duty |
Duty ratio for unmanufactured tobacco |
Duty ratio for chewing tobacco |
|
(1) (2) (3) |
(4) |
||
|
1 |
The duty leviable under the Central Excise Act, 1944 |
0.8956 |
0.7665 |
|
2 |
The additional duty of excise leviable under section 85 of the Finance Act, 2005 |
0.0753 |
0.0767 |
|
3 |
National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 |
Not applicable |
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 |
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
1. Omitted vide Notification No. 19/2010-CE Dated 13/4/2010
2. Substituted vide Notification No. 19/2010-CE Dated 13/4/2010
3. Inserted vide Notification No. 19/2010-CE Dated 13/4/2010
4. Substituted vide Notification No. 14/2012-CE Dated 17/03/2012
5. Substituted vide Notification No. 02/2014-CE Dated 24/01/2014
6.Refer :- Circular 980/04/2014-CX. Dated 24/01/2014
7. Substituted vide Notification No. 17/2014-CE Dated 11/07/2014
8 Substituted vide Notification No. 5/2015-CE Dated 01/03/2015
9 Substituted vide Notification No. 25/2015-CE Dated 30/04/2015
10 Substituted Vide Notification No. 16 /2016-Central Excise Dated 01/03/2016
11 Substituted vide Notification No. 7 /2017-Central Excise Dated 02/02/2017