GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.17/2014 – Central Excise
New Delhi, the 11th July, 2014
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 makes the following further amendments 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, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
118 (E), dated the 27th February, 2010, namely :-
In the said notification, -
(i) for Table-1, the proviso and Illustrations 1 and 2 thereunder, the
following shall be substituted, namely:-
“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 (P-10) |
| 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”;
(ii) for Table -2, the following Table shall be substituted, namely:-
“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". |
[F. No. 334/15/2014-TRU]
(Akshay Joshi) Under Secretary to the Government of India
Note: - The principal
notification No. 16/2010-Central Excise, dated the 27th
February, 2010 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27th February,
2010 and was last amended vide
notification No.02/2014-Central Excise, dated the
24th January, 2014, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.57 (E), dated the 24th January,
2014.