Government of India
Ministry of Finance
Department of Revenue
Notification No. 03/2014--Central Excise (N.T.)
New Delhi, dated, 24th January, 2014
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) First Amendment Rules, 2014.
(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,-
(i) in rule 5, for the TABLE, the following shall be substituted, namely:-
“Table
| Sl. No. |
Retail sale price (per pouch) |
Number of pouches per operating packing machine per month |
| 1. |
Up to Re. 1.00 |
6240000 |
| 2. |
Exceeding Re. 1.00 but not exceeding Rs. 1.50
|
6240000 |
| 3. |
Exceeding Rs. 1.50 but not exceeding Rs. 2.00
|
5928000 |
| 4. |
Exceeding Rs. 2.00 but not exceeding Rs. 3.00
|
5928000 |
| 5. |
Exceeding Rs. 3.00 but not exceeding Rs. 4.00
|
5740800 |
| 6. |
Exceeding Rs. 4.00 but not exceeding Rs. 5.00
|
5740800 |
| 7. |
Exceeding Rs. 5.00 but not exceeding Rs. 6.00
|
5740800 |
| 8. |
Above Rs. 6.00 |
5616000” |
(ii) in rule 6, in sub-rule 3, for the second proviso, the following proviso
shall be substituted , namely:-
“Provided further that the annual capacity of production for the period from the
24th day of January, 2014 to the 31st day of January, 2014 shall be calculated
on pro-rata basis for the total number of days in the month of January, 2014 and
the number of days remaining in the month starting from and including the 24th
day of January, 2014.”
(iii) in FORM – 2, in Sl.No.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:-
| Sr. No. |
Duty |
Duty ratio for pan masala |
Duty paid (Rs.) |
Duty ratio for pan masala containing tobacco
|
Duty paid (Rs.) |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 1 |
The duty leviable under the Central Excise Act, 1944
|
0.2842 |
|
0.7665 |
|
| 2 |
The additional duty of excise leviable under section 85 of the Finance Act, 2005
|
0.1421 |
|
0.0766 |
|
| 3 |
National Calamity Contingent Duty leviable under section 136 of the Finance Act,
2001 |
0.5446 |
|
0.1277 |
|
| 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.354/120/2011-TRU]
(Raj Kumar Digvijay)
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st July, 2008
vide
notification No. 30/2008-Central Excise (N.T.), dated the 1st July, 2008, [
G.S.R.127 (E), dated the 1st July, 2008] and were last amended vide notification
number 19/2012-CE (NT), dated the 19th March, 2012, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-Section (1), vide No. G.S.R 225(E)
dated the 19th March, 2012.