GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2 /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 Pan Masala
Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008,
namely :-
1.
(1) These rules may be called the Pan Masala 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 Pan Masala Packing Machines (Capacity Determination And Collection
of Duty) Rules, 2008, in FORM - 2, in serial number 4, for item (iv), the
following shall be substituted, namely:-
“(iv) Break-up of duty payment for apportionment between various
duties is as per details below:-
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Sl. No.
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Duty
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Duty ratio for pan masala
|
Duty paid (in rupees)
|
Duty ratio for pan masala containing tobacco
|
Duty paid
(in rupees)
|
|
(1)
|
(2)
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(3)
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(4)
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(5)
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(6)
|
|
1
|
The duty leviable under the Central
Excise Act, 1944 (1 of 1944)
|
0.3725
|
|
0.7864
|
|
|
2
|
The additional duty of excise leviable under section
85 of the Finance
Act, 2005 (18 of 2005)
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0.1765
|
|
0.1165
|
|
|
3
|
National Calamity Contingent Duty leviable under section 136 of the
Finance Act, 2001 (14 of 2001)
|
0.4510
|
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0.0971
|
|
|
4
|
Education Cess leviable under section
91 of the Finance
Act, 2004 (23 of 2004)
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0.0
|
|
0.0
|
|
|
5
|
Secondary and Higher Education Cess leviable under section
136 of the Finance
Act, 2007 (22 of 2007)
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0.0
|
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0.0.”.
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(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 1st July,
2008 by notification
No.30/2008-Central Excise (N.T.), dated the 1st July, 2008,
vide number G.S.R. 491 (E), dated the 1st July, 2008 and last amended vide
notification
No. 9/2016-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. 240 (E), dated the 1st March, 2016.