GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.13/2012-Central Excise
New Delhi, the 17th March, 2012
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 amendment 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, for Table-1 and illustration, the following shall be
substituted, namely:-
“Table-1
| Sl. No.
|
Retail sale price (per pouch)
|
Rate of duty Per packing machine per month(Rs. in Lakhs) |
| Pan masala |
Pan masala containing tobacco |
| (1) |
(2) |
(3) |
(4) |
| 1. |
Up to Rs. 1.00 |
14 |
19 |
| 2. |
Exceeding Rs. 1.00 but not exceeding Rs. 1.50 |
21 |
29 |
| 3. |
Exceeding Rs. 1.50 but not exceeding Rs. 2.00 |
26 |
36 |
| 4. |
Exceeding Rs. 2.00 but not exceeding Rs. 3.00 |
40 |
54 |
| 5. |
Exceeding Rs. 3.00 but not exceeding Rs. 4.00 |
51 |
70 |
| 6. |
Exceeding Rs. 4.01 but not exceeding Rs. 5.00 |
64 |
88 |
| 7. |
Exceeding Rs. 5.00 but not exceeding Rs. 6.00 |
77 |
105 |
| 8. |
Above Rs. 6.00 |
76 + 12.54 * (P-6), where „P‟ represents the retail sale price of the pouch
|
104+ 17.17 * (P-6), where „P‟ represents the retail sale price of the pouch |
Illustration. - The rate of duty per packing machine per month for a gutkha
pouch having retail sale price of Rs. 8.00 (i.e. ‟P‟) shall be= Rs. 76 + 12.54 *
(8-6) lakhs = Rs. 101.08 lakhs.”
[Raj Kumar Digvijay]
Under Secretary to the Government of India
[F.No 334/1/2012-TRU]
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. 43/2008 Central Excise, dated the 15st
July, 2008 was published vide number G.S.R.527(E), dated the 15st July, 2008.