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    Apr 23, 2010

    Central Excise notification about the rates of excise on tobacco products

    Central excise department vide notification no. 19/2010 issued a notification about the rates of excise on tobacco products. full notification is as under.

    [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
    Government of India
    Ministry of Finance
    (Department of Revenue)
    New Delhi, the 13th April, 2010

    Notification No. 19/2010 – Central Excise

      G.S.R.      (E).- In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 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. 16/2010-Central Excise, dated the 27th February, 2010, published in the Gazette of India Extraordinary, vide number G.S.R. 118 (E) dated the 27th February, 2010, namely :-

    In the said notification,
    A.  In the opening paragraph, -
    (a)        in clause (i), the word “and” wherever it occurs shall be omitted;
    (b)        for clause (ii), the following shall be substituted, namely:-
    “(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act; and
                 (iii) Jarda scented Tobacco falling under tariff  item 2403 99 30 of the said Tariff Act,”
    (c)        for the words, brackets and figure “column (6)”, the words, brackets and figures “column (6) or column (7)” shall be substituted;

    B. For Table-1and 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 Lacs)


    Chewing Tobacco (other than filter khaini)
    Unmanufactured Tobacco
    Chewing tobacco commonly known as filter khaini
    Without
    lime tube/lime pouches
    With
    lime tube/lime pouches
    Without
    lime tube/lime pouches
    With
    lime tube/lime pouches
    (1)
    (2)
    (3)
    (4)
    (5)
    (6)
    (7)
    1.
    Upto Re.1
    8.00
    7.75
    5.75
    5.50
    5.50
    2.
    FromRe.1 to  Rs. 1.50
    12.00
    11.50
    8.50
    8.00
    8.00
    3.
    From Rs. 1.51 to Rs. 2.00
    14.25
    13.50
    10.25
    9.75
    10.00
    4.
    From Rs. 2.01 to Rs. 3.00
    21.50
    20.25
    15.25
    14.50
    14.25
    5.
    From Rs. 3.01 to Rs. 4.00
    26.75
    25.00
    19.00
    17.75
    18.00
    6.
    From Rs. 4.01 to Rs. 5.00
    33.50
    31.25
    23.75
    22.25
    21.00
    7.
    From Rs. 5.01 to Rs. 6.00
    40.00
    37.50
    28.50
    26.75
    24.25
    8.
    From Rs. 6.01 to Rs. 7.00
    63.25
    59.75
    45.25
    42.75
    27.00
    9
    From Rs. 7.01 to Rs. 8.00
    63.25
    59.75
    45.25
    42.75
    29.50
    10
    From Rs. 8.01 to Rs. 9.00
    63.25
    59.75
    45.25
    42.75
    31.50
    11
    From Rs. 9.01 to Rs. 10.00
    63.25
    59.75
    45.25
    42.75
    33.50
    12
    From Rs. 10.01 to Rs. 15.00
    89.75
    84.5
    64
    60.25
    33.5 + 5 * (P-10)
    13
    From Rs. 15.01 to Rs. 20.00
    112.50
    107.25
    80.25
    76.50

    14
    From Rs. 20.01 to Rs. 25.00
    132
    125.25
    94
    89.25
    15
    From Rs. 25.01 to Rs. 30.00
    150.25
    142.50
    107.25
    101.50
    16
    From Rs. 30.01 to Rs. 35.00
    163
    153.75
    116.25
    109.75
    17
    From Rs. 35.01 to Rs. 40.00
    175.75
    165.25
    125.50
    118
    18
    From Rs. 40.01 to Rs. 45.00
    186
    178
    132.5
    127
    19
    From Rs. 45.01 to Rs. 50.00
    197.75
    189
    141
    135
    20
    Rs.50.01 and above

    197.75 + 3.96 * (P-50)
    189 + 3.78 * (P-50)
    141 + 2.82 * (P-50)
    135 + 2.70 * (P-50)
    Where ‘P’ above represents RSP of the pouch for which duty rate is to be determined

    Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 the table shall be read as “ Rs. 10.01 and above”.

     Illustration1:- The rate of duty per packing machine per month for a chewing tobacco (other than filter khaini) pouch not containing lime tube and having retail sale price of Rs.55.00 (i.e. ‘P’) shall be = Rs. 197.75 + 3.96*(55-50) lakhs =   Rs. 217.55 lakhs

    Illustration 2:- The rate of duty per packing machine per month for a Filter Khaini  pouch having retail sale price of Rs.15.00 (i.e. ‘P’) shall be = Rs. 33.5 + 5*(15-10) lakhs =  Rs. 58.50 lakhs”; and

    C.         After Explanation 4, the following shall be inserted, namely:-
    “ Explanation 5.- For the purposes of this notification, “filter khaini” means chewing  tobacco which is packed in sachets of filter paper or fabric before being packed in pouches  with the aid of a packing machine”.

    [F. No. 334/1/2010-TRU ]

    (Prashant Kumar)
    Under Secretary to the Government of India

    Note:- The principal notification no. 16/2010-Central Excise, dated the 27th February, 2010 was published vide number G.S.R. 118 (E) dated the 27th February, 2010.

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