GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 4/2017-Central Excise
New Delhi, the 2nd February, 2017
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 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, for Table-1 and the Illustration, the following
shall be substituted, namely:-
TABLE-1
|
S. No.
|
Retail saleprice
(per pouch)
|
Rate of duty per packing machine per month (Rs.
in lakh)
|
|
Up to 300 pouches per minute
|
301 to 750 pouches per minute
|
751 pouches per
minute and above
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(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 ₹ 1.00
|
19.60
|
35.35
|
32.08
|
57.84
|
71.29
|
128.54
|
|
2.
|
From ₹ 1.01 to ₹ 1.50
|
29.41
|
53.02
|
48.12
|
86.77
|
106.93
|
192.82
|
|
3.
|
From ₹ 1.51 to ₹ 2.00
|
37.25
|
67.16
|
60.95
|
109.91
|
135.44
|
244.23
|
|
4.
|
From ₹ 2.01 to ₹ 3.00
|
55.87
|
100.75
|
91.42
|
164.86
|
203.16
|
366.35
|
|
5.
|
From ₹ 3.01 to ₹ 4.00
|
72.14
|
130.09
|
118.05
|
212.87
|
262.33
|
473.04
|
|
6.
|
From ₹ 4.01 to ₹ 5.00
|
90.18
|
162.61
|
147.56
|
266.09
|
327.91
|
591.30
|
|
7.
|
From ₹ 5.01 to ₹ 6.00
|
108.21
|
195.13
|
177.07
|
319.30
|
393.50
|
709.56
|
|
8.
|
Above ₹ 6.00
|
108.21+1
7.64 x (P- 6)
|
195.13+31.8 1 x (P-6)
|
177.07 +28.87 x (P-6)
|
319.30+52.06 x (P-6)
|
393.50+
64.15 x
(P-6)
|
709.56+115.69 x (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. 177.07+28.87 x (8-6) = Rs.234.81 lakh.”
(ii) in paragraph 3, for Table-2, the following shall be substituted,
namely:-
TABLE-2
|
S. 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 (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)
|
0.1765
|
0.1165
|
|
3.
|
National Calamity Contingent Duty leviable under section 136 of the
Finance Act, 2001 (14 of 2001)
|
0.4510
|
0.0971
|
|
4.
|
Education Cess leviable under section
91 of the Finance
Act, 2004 (23 of 2004)
|
0.0
|
0.0
|
|
5.
|
Secondary and Higher Education Cess leviable under section
136 of the Finance
Act, 2007 (22 of 2007)
|
0.0
|
0.0.
|
(Mohit Tewari)
Under Secretary to the Government of India
[F.No. 334 / 7 /2017 –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, vide notification
No. 17/2016-Central
Excise, dated the 1st, March, 2016, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.234 (E),
dated the 1st March 2016.