Wait...
Search Global Export Import Trade Data
Recent Searches: No Recent Searches

Date: 01-03-2015
Notification No: Central Excise Notification No 06/2015
Issuing Authority: Central Excise  
Type: Tariff
File No: F.No. 334 / 5 /2015 –TRU
Subject: Seeks to amend Notification No. 42/2008-CE, dated the 1st July, 2008 so as to prescribe new rate of duty to Pan Masala and Gutkha.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 6/2015-Central Excise

Dated: March 1, 2015

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. 42/2008-Central Excise, dated the 1st July, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 492(E), dated the 1st July, 2008, namely :-

In the said notification, –

(i) In the first paragraph,-

(a) for the portion beginning with words “and packed in” and ending with the words and figure “or column (4)”, the , words, brackets, figures and letters ” having maximum packing speed as specified in column (3) or column (4) or column (5) of Table-1, 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 said Table, 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)” shall be inserted;

(b) for Table-1 and the Illustration, the following shall be substituted, namely:-

“Table-1

S. No. (1) Retail sale price (per pouch) (2) Rate of duty per packing machine per month (Rs. in lakh)
Up to 300 pouches per minute(3) 301 to 750 pouches per minute(4) 751 pouches per minute and above (5)
Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco Pan masala Pan masala containing tobacco
(3a) (3b) (4a) (4b) (5a) (5b)
1. Up to Rs. 1.00 17.30 29.52 28.30 48.30 62.90 107.33
2 From Rs. 1.01 to Rs. 1.50 25.95 44.27 42.46 72.45 94.35 160.99
3. FromRs. 1.51 to Rs. 2.00 32.86 56.08 53.78 91.77 119.51 203.92
4. From Rs. 2.01 to Rs. 3.00 49.30 84.12 80.67 137.65 179.26 305.88
5. From Rs. 3.01 to Rs. 4.00 63.65 108.62 104.16 177.74 231.47 394.97
6. From Rs. 4.01 to Rs. 5.00 79.57 135.77 130.20 222.17 289.34 493.71
  From Rs. 5.01 to Rs. 6.00 95.48 162.92 156.24 266.60 347.20 592.45
8. Above Rs.6.00 95.48+ 15.57*(P-6) 162.92+ 26.56 * (P-6) 156.24+25.47 * (P-6) 266.60- 43.47 * (P-6) 347.20+ 56.61 * (P-6) 592.45- 96.60 * (P-6)
    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 pan masala pouch having retail sale price of Rs. 8.00 (i.e. ‘P’) packed with the aid of a machine having maximum packing speed, at which it can be operated for packing of pan masala pouch of the said retail sale price, of 600 pouches per minute shall be = Rs. 156.24 + 25.47 x (8-6) lakhs = Rs. 207.18 lakh.”;

(ii) In paragraph 2, for the words “The number of packing machines”, the words “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” shall be substituted;

(iii) In paragraph 3, for Table-2, the following Table shall be substituted, namely:-

“Table-2

Sr. No. Duty Duty ratio for pan masala Duty ratio for pan masala containing tobacco
(1) (2) (3) (4)
1 The duty leviable under the Central Excise Act, 1944 0.3556 0.814
  The additional duty of excise leviable under section 85 of the Finance Act, 2005 0.1333 0.0698
3 National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 0.5111 0.1162
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″.

[F.No. 334 / 5 /2015 –TRU]

(Pramod Kumar)
Under Secretary to the Government of India

Note: The principal notification No. 42/2008-Central Excise, dated the 1st July, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.492 (E), dated the 1st July, 2008 and last amended by notification No. 16/2014 Central Excise, dated the 11th July, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.447 (E), dated the 11th July, 2014.

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 06-06-2025
Notification No. 13/2025-Customs (ADD)
Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan.

Date: 30-05-2025
Notification No. 31/2025-Customs
Seeks to i. extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.03.2026; ii. to reduce the basic custom duty on crude soya bean oil (HS Code 15071000), crude sunflower oil (HS Code 15121110), and crude palm oil (HS Code 15111000) from 20% to 10%

Date: 30-05-2025
Notification No. 38/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 26-05-2025
NOTIFICATION No. 37/2025-Customs (N.T.)
Notification of ICD Jalna, Maharashtra u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962

Date: 23-05-2025
Notification No. 30/2025-Customs
Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion.

Date: 23-05-2025
NOTIFICATION No. 36/2025 - Customs (N.T.)
Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul

Date: 15-05-2025
Notification No. 34/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 09-05-2025
Notification No. 29/2025-Customs
Seeks to exempt works of art and antiques from Basic Customs Duty

Date: 30-04-2025
Notification No. 02/2025-Customs (CVD)
Seeks to amend Notification No. 05/2024-Customs (CVD) dated the 11th September, 2024 so as to align with changes made vide Finance Act, 2025

Date: 30-04-2025
Notification No. 26/2025-Customs
Seeks to rescind Notification No. 04/2025-Customs dated the 1st February, 2025



Exim Guru Copyright © 1999-2025 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o InfodriveIndia Pvt Ltd
F-19, Pocket F, Okhla Phase-I
Okhla Industrial Area
New Delhi - 110020, India
Phone : 011 - 40703001