GST India Solution

20/2012-CE(NT), Dated: 19/03/2012

Seeks to amend the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

[(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, dated 19th March, 2012

Notification No. 20/2012-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) Second 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,

(i)        in rule 5, for the Table, the following shall be substituted, namely:-

“Table

Sl. No.	Retail sale price (per pouch)	Capacity of production per packing machine per month for chewing tobacco (including Filter Khaini) ,unmanufactured tobacco and jarda scented tobacco (number of pouches)
Sl. No.	Retail sale price (per pouch)	Without lime tube/ lime pouch	With lime tube/lime pouches	Filter Khaini
(1)	(2)	(3)	(4)	(5)
1.	Up to Re.1.00	33,69,600	32,19,840	22,46,400
2.	Exceeding Re. 1.00 but not exceeding Rs. 1.50	33,69,600	32,19,840	22,46,400
3.	Exceeding Rs. 1.50 but not exceeding Rs. 2.00	30,32,640	28,82,880	21,46,560
4.	Exceeding Rs.2.00 but not exceeding Rs.3.00	30,32,640	28,82,880	20,21,760
5.	Exceeding Rs.3.00 but not exceeding Rs.4.00	28,45,440	26,58,240	19,21,920
6.	Exceeding Rs.4.00 but not exceeding Rs.5.00	28,45,440	26,58,240	17,97,120
7.	Exceeding Rs.5.00 but not exceeding Rs.6.00	28,45,440	26,58,240	17,22,240
8.	Exceeding Rs.6.00 but not exceeding Rs.7.00	26,95,680	25,45,920	16,47,360
9	Exceeding Rs.7.00 but not exceeding Rs.8.00	26,95,680	25,45,920	15,72,480
10	Exceeding Rs.8.00 but not exceeding Rs.9.00	26,95,680	25,45,920	14,97,600
11	Exceeding Rs.9.00 but not exceeding Rs.10.00	26,95,680	25,45,920	14,22,720
12	Exceeding Rs. 10.00 but not exceeding Rs.15.00	25,45,92,0	23,96,160	14,22,720
13	Exceeding Rs. 15.00 but not exceeding Rs.20.00	23,96,160	22,83,840	-
14	Exceeding Rs.20.00 but not exceeding Rs.25.00	22,46,400	21,34,080	-
15	Exceeding Rs. 25.00 but not exceeding Rs.30.00	21,34,080	20,21,760	-
16	Exceeding Rs.30.00 but not exceeding Rs.35.00	19,84,320	18,72,000	-
17	Exceeding Rs.35.00 but not exceeding Rs.40.00	18,72,000	17,59,680	-
18	Exceeding Rs. 40.00 but not exceeding Rs.45.00	17,59,680	16,84,800	-
19	Exceeding Rs.45.00 but not exceeding Rs.50.00	16,84,800	16,09,920	-
20	Above Rs.50.00	16,84,800	16,09,920	-”

(ii) in rule 6, in sub-rule 3,after the second proviso, following shall be inserted, namely:-

“Provided also that annual capacity of production for the period from the 17^th day of March, 2012 to the 31st day of March, 2012 shall be calculated on pro-rata basis for the total number of days in the month of March, 2012 and the number of days remaining in the month starting from and including 17^th day of March, 2012.”

[F.No. 334/1/2012-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 27^th February, 2010 vide notification No. 11/2010-Central Excise (N.T.), dated the 27^th February, 2010, [ G.S.R.127 (E), dated the 27^th February, 2010] and were last amended vide notification number 10/2012-CE (NT), dated the 17^th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1), vide number G.S.R 174(E) dated 17^thMarch, 2012.

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