GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 3/2017- Central Excise (N.T.)
New Delhi, the 2nd February, 2017
G.S.R. (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 Chewing Tobacco
and Unmanufactured Tobacco Packing Machines (Capacity Determination and
Collection of Duty) Rules, 2010, namely:-
1.
(1) These rules may be called the Chewing Tobacco and
Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection
of Duty) Amendment Rules, 2017.
(2) They shall come into force on the date of their publication
in the Official Gazette.
2. In the Chewing Tobacco and Unmanufactured Tobacco Packing Machines
(Capacity Determination and Collection of Duty) Rules, 2010, -
(i) in FORM – 2, in serial number 4, in item (iv), after the Table and
Illustration, for the Table, the following shall be substituted, namely:-
TABLE
|
S.No.
|
Duty
|
Break-up of total duty (as per duty ratios
already prescribed)
|
CENVAT Credit available
|
CENVAT Credit utilised for payment of duty
|
Cash payment of duty
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
|
1
|
The duty leviable under the Central
Excise Act, 1944 (1 of 1944)
|
786408
|
10000
|
10000
|
776408
|
|
2
|
The additional duty of excise leviable under section
85 of the Finance
Act, 2005 (18 of 2005)
|
116505
|
1000
|
1000
|
115505
|
|
3
|
National Calamity Contingent Duty leviable under section 5 of the
Finance Act, 2001 (4 of 2001)
|
97087
|
1500
|
1500
|
95587
|
|
4
|
Education Cess leviable under section
91 of the Finance
Act, 2004 (23 of 2004)
|
0.0
|
0.0
|
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
|
0.0
|
0.0
|
|
|
Total Duty
|
1000000
|
12500
|
12500
|
987500.”.
|
(Mohit Tewari)
Under Secretary to the Government of India
[F No.334/7 /2017-TRU]
Note.- The principal rules were published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), dated the 27th February,
2010 vide notification
No.11/2010- Central Excise (N.T.), dated the 27th
February, 2010, vide number G.S.R.127 (E), dated the 27th February, 2010 and
were last amended vide notification
No.10/2016-Central Excise (N.T.), dated the
1st March, 2016, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-Section (i), vide number G.S.R. 241 (E), dated the 1st March,
2016