GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated 17th March, 2012
Notification No. 10/2012-Central Excise (N.T.)
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 Un-manufactured Tobacco Packing Machines (Capacity Determination and
Collection of Duty ) Rules, 2010, namely:-
1. (1) These rules may be called the Chewing Tobacco and Un-manufactured Tobacco
Packing Machines (Capacity Determination and Collection of Duty) Amendment
Rules, 2012.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. In the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity
Determination and Collection of Duty) Rules, 2010, -
(1) in rule 9, in the second proviso, for the word, figures and letters “section
11 AB”, word, figures and letters “section 11AA” shall be substituted.
(2) in rule 16, -
(i) for the words “chewing tobacco”, wherever they occur, the words “chewing
tobacco and Jarda scented tobacco” shall be substituted;
(ii) in sub-rule (6),-
(a) for the words and letters “Where the CENVAT credit has been taken or
utilised wrongly, the same”, the words and letters “where the CENVAT credit has
been taken and utilised wrongly, the same” shall be substituted;
(b) for the word, figures and letters „and 11 AB‟, word, figures and letters
“and 11AA” shall be substituted.
(Raj Kumar Digvijay)
Under Secretary to the Government of India
[F.No. 334/1/2012-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, [ G.S.R.127 (E), dated the 27th February, 2010] and were last
amended vide notification
number 18/2010-CE (NT), dated the 13th April, 2010,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (1), vide number G.S.R 320(E) dated 13th April, 2010.