REGD. NO. D. L.-33004/99 रजिस्ट्री सं॰ डी॰ एल॰-33004/99 असाधरण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राध्किार से प्रकाशित
PUBLISHED BY AUTHORITY
सं. 39] नई दिल्ली, शुक्रवार, जनवरी 24, 2014/माघ 4, 1935
No. 39] NEW DELHI, FRIDAY, JANUARY 24, 2014/MAGHA 4, 1935
(cid:2)व(cid:4) मंऽालय
(राजःव (cid:2)वभाग)
अिधसूचना
नई (cid:26)द(cid:28)ली, 24 जनवर!, 2014
सं.... 01/2014 01/2014 01/2014 01/2014 के (ि!य उ+पाद शु(cid:28)क
सा....का....िन. 56. 56. 56. 56((((अ))))....ÑÑÑÑके (ि!य सरकार, के (ि!य उ+पाद शु(cid:28)क अिधिनयम, 1944 (1944 का 1) क3 धारा 3क क3 उप-धारा (3) 6ारा ूद(cid:4) श(cid:2)8यो का ूयोग करते हुए, भारत सरकार के (cid:2)व(cid:4) मंऽालय (राजःव (cid:2)वभाग) क3 अिधसूचना सं=या 42 /2008 Ðके (ि!य उ+पाद शु(cid:28)क, तार!ख 1 जुलाई, 2008, जो भारत के राजपऽ, असाधरण, भाग II, खंड 3, उप-खंड (i) मC, सा.का.िन सं. 492(अ), तार!ख 1 जुलाई, 2008 6ारा ूकािशत क3 गई थी, मC िनEनिलFखत और la"kks/ku करती है, अथाIत :—
उ8 अिधसूचना मC,
(i ) सारणी -1 और JKांत के ःथान पर िनEनिलFखत ूितःथा(cid:2)पत क3 जायेगी, अथाIत :—
""""सारणीसारणीसारणीसारणी ----1111
| L la- | फ . ट& L ू 7ित,*च | 7ित,ै& - न7ितस-. &&3 O,ए @9C | |||||||||
| ,नस | तEP&ू .8,नस | ||||||||||
| # | 4 | ||||||||||
| # | #$""O$त& | # $Q0 | $ | ||||||||
| #$""O$स'अिध&&(त.#$/" स 'अनिध& | $# | 40$0 |
355 GI/2014
(1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
| 4 | #$/"O$स'अिध&&(त. $""O$स'अनिध& | >$" | 0$ " | |||||
| $""O$स'अिध&&(त. 4$""O$स'अनिध& | $"0 | 02$0# | ||||||
| / | 4$""O$स'अिध&&(त. $""O$स'अनिध& | / $4# | >2$>> | |||||
| 0 | $""O$स'अिध&&(त. /$""O$स'अनिध& | 0Q$>> | ## $4/ | |||||
| Q | /$""O$स'अिध&&(त. 0$""O$स'अनिध& | >#$ 0 | #4 $> | |||||
| > | 0$""O$स'अिध& | >#$ 0R#4$ >S , , , , 50 | #4 $> R #$2>S , , , , 50 | |||||
| हT*, . I 8U, U,*च&' फ. ट& L ू & 7ितिनिध+& तहैF सस'-. &&3 अधV तह9त है |
JKांतÐ8.00 Oपए का फु टकर (cid:2)वबय रखने वाले (cid:26)कसी गुटखे के िलए ूितमास ूित पै(cid:26)कं ग मशीन क3 शु(cid:28)क क3 दर (उदाहरण 'पी') =81.46 Oपए +13.28*(8-6) लाख = 108.02 लाख Oपए होगी।" (i ) सारणी -2 के ःथान पर िनEनिलFखत ूितःथा(cid:2)पत क3 जायेगी, अथाIत :-
""""सारणी ----2222
| LLLL la- | -. &-. &-. &-. & | ,नस ,नस ,नस ,नस & & ' ि ए & & ' ' ि ए ि ए ' ि ए -. & -. & -. & -. & अन.,त अन.,त अन.,त | तEP&ू तEP&ू तEP&ू तEP&ू सहत,न सहत,न सहत,न सहत,न स स स स &'&'&'&' ि ए-. & ि ए-. & अन.,त अन.,त अन.,त अन.,त |
| # # # # | 4 4 4 4 | ||
| # | & ' ()! *+,-. &अिधिन #2 अतIत*ह! -. & "$ > | "$Q00/ | |
| अिधिन ""/ &3 ध >/ &' अतIत *ह! अितV 8*+,-. & | "$# # | "$"Q00 | |
| 4 | अिधिन ""#&3ध #40&' अतIत*ह! Z आ,आ&F&-. & | "$/ 0 | |
| अिधिन "" &3ध 2#&' अतIत*ह! ि-\-. & | "$"#2 | "$"#2 | |
| / | अिधिन ""Q&3ध #40&' अतIत*ह! स'& ड !औ *]चि-\-. & | "$""2Q | " "$""2Q |
[फा. la- 354/120/2011-ट!आरयू]
राज कु मार (cid:26)दF`वजय, अवर सिचवभारत का राजपत्रा : असाधरण 3 [भाग II—खण्ड 3(i)] (cid:26)टaपण : मूल िनयम अिधसूचना स. 42/2008-कC ि!य उ+पाद शु(cid:28)क, तार!ख 01 जुलाई, 2008 भारत के
राजपऽ, असाधारण, भाग II, खंड 3, उप-खंड i( ) मC, सा.का.िन सं. 492(अ), तार!ख 1 जुलाई, 2008
6ारा ूकािशत क3 गई थी, और उसमC अंितम संसोधन अिधसूचना सं. 13/2012 Ðके (ि!य उ+पाद शु(cid:28)क
तार!ख 17 माचI, 2012, भारत के राजपऽ, असाधारण, भाग II, खंड 3, उप-खंड i( ) मC, सा.का.िन सं.
164(अ), तार!ख 17 माचI, 2012 6ारा (cid:26)कया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th January, 2014
No. 01/2014-Central Excise
G.S.R. 56(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) for Table-1 and the 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 Lakhs) | |
| Pan masala | Pan masala containing tobacco | ||
| (1) | (2) | (3) | (4) |
| 1. | Up to Re. 1.00 | 14.76 | 24.42 |
| 2. | Exceeding Rs. 1.00 but not exceeding Rs. 1.50 | 22.14 | 36.64 |
| 3. | Exceeding Rs. 1.50 but not exceeding Rs. 2.00 | 28.04 | 46.40 |
| 4. | Exceeding Rs. 2.00 but not exceeding Rs. 3.00 | 42.06 | 69.61 |
| 5. | Exceeding Rs. 3.00 but not exceeding Rs. 4.00 | 54.31 | 89.88 |
| 6. | Exceeding Rs. 4.00 but not exceeding Rs. 5.00 | 67.88 | 112.35 |
| 7. | Exceeding Rs. 5.00 but not exceeding Rs. 6.00 | 81.46 | 134.82 |
| 8. | Above Rs. 6.00 | 81.46 + 13.28 * (P-6), | 134.82 + 21.98 * (P-6), |
| Where 'P' above represents RSP of the pouch for which duty rate 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*) shall be=Rs. 81.46 + 13.28 * (8-6) lakhs= Rs. 108.02 lakhs."
(ii) for the Table -2, the following shall be substituted, namely :— "Table -2
| Sr. 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 | 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 | 0.5446 | 0.1277 |
| under section 136 of the Finance Act, 2001 | |||
| 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 Secy.
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 by notification No. 13/2012 Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.164 (E), dated the 17thMarch, 2012.
अिधसूचना
नई (cid:26)द(cid:28)ली, 24 जनवर!, 2014
सं. . . . 02 /2014 02 /2014 02 /2014 02 /2014 के (ि!य उ+पाद शु(cid:28)क
सा....का....िन. 57. 57. 57. 57((((अ).).).).—के (ि!य सरकार, के (ि!य उ+पाद शु(cid:28)क अिधिनयम, 1944 (1944 का 1) क3 धारा 3क क3 उप-धारा (3) 6ारा ूद(cid:4) श(cid:2)8यो का ूयोग करते हुए, भारत सरकार के (cid:2)व(cid:4) मंऽालय (राजःव (cid:2)वभाग) क3 अिधसूचना सं. 16/2010-के (ि!य उ+पाद शु(cid:28)क, तार!ख 27 फरवर!, 2010 को, जो भारत के राजपऽ, असाधारण, भाग II, खंड 3, उप-खंड (i) मC, सा.का.िन. सं. 118 (अ), तार!ख 27 फरवर!, 2010 6ारा ूकािशत क3 गयी थी, िनEनिलFखत la"kks/ku करती है, अथाIत:-
उ8 अिधसूचना मC, सारणी-1 और उसके परंतुक, तथा JKांत 1 और 2 के ःथान पर िनEनिलFखत रखा जायेगा अथाIत :-
"सारणी-1
| L स $ | फ . ट& L ू 7ित,*च | 7ित,ै& - न7ितस-. & yk[kksa &3 O,ए C | NaN | |||||
| चPन' तEP&ू b ट @ैन स'ि(न | अिनिIततEP&ू | चPन' तEP&ू 9 स( तc b ट @ैन & ' d,Ceत ह ै | NaN | |||||
| pwus &3 pwus ट ू P% & ' ,*च & ' Pन | च.न'&3 ट ू P%pwus &' ,*च&' सथ | pwus &3 ट ू P% pwus &' ,*च&' Pन | pwus &3 ट ू P% pwus &' ,*च&' सथ | NaN | ||||
| # | 4 | / | 0 | Q | NaN | |||
| # | #$""O$त& | # $"Q | #4$40 | #"$"4 | 2$/4 | 2$0Q | NaN | |
| #$""O$स'अिध& &(त.#$/"O$स' अनिध& | #$#" | "$"/ | #/$"/ | # $4" | # $/# | NaN | ||
| 4 | #$/"O$स'अिध& &(त. $""O$स' अनिध& | /$4 | 4$2 | #>$"0 | #Q$"0 | #>$4> | NaN | |
| $""O$स'अिध& &(त.4$""O$स' अनिध& | 4Q$2> | 4/$>Q | Q$"2 | /$/> | 0$#2 | NaN | ||
| / | 4$""O$स'अिध& &(त. $""O$स' अनिध& | Q$ Q | $ / | 44$Q# | 4#$Q" | 44$#Q | NaN | |
| 0 | $""O$स'अिध& &(त./$""O$स' अनिध& | /2$"> | //$/Q | $# | 42$04 | 42$42 | NaN | |
| Q | /$""O$स'अिध& &(त.0$""O$स' अनिध& | Q"$2" | 00$0> | /"$/0 | Q$// | $2" | NaN | |
| > | 0$""O$स'अिध& &(त.Q$""O$स' अनिध& | ## $/ | #"/$/# | >"$ 0 | Q/$ | 2$QQ | NaN | |
| 2 | Q$""O$स'अिध& &(त.>$""O$स' अनिध& | ## $/ | #"/$/# | >"$ 0 | Q/$ | / $"4 | NaN | |
| #" | >$""O$स'अिध& &(त.2$""O$स' अनिध& | ## $/ | #"/$/# | >"$ 0 | Q/$ | /Q$Q/ | NaN | |
| ## | 2$""O$स'अिध& &(त.#"$""O$स' अनिध& | ## $/ | #"/$/# | >"$ 0 | Q/$ | 0"$20 | NaN | |
| # | #"$""O$स'अिध& &(त.#/$""O$स' अनिध& | #/>$02 | #/"$Q/ | ##4$#Q | #"Q$/# | 0"$20R 0$#"S , , , , 5 #" | NaN | |
| #4 | #/$""O$स'अिध& &(त. "$""O$स' अनिध& | #2>$>2 | #>>$2 | # #$> | #4 $Q/ | NaN | ||
| # | "$""O$स'अिध& &(त. /$""O$स' | 44$02 | $"# | #00$00 | #/>$44 | NaN |
| अनिध& | ||||||
| #/ | /$""O$स'अिध& &(त.4"$""O$स' अनिध& | 04$0" | /"$ | #>Q$22 | #Q>$/2 | |
| #0 | 4"$""O$स'अिध& &(त.4/$""O$स' अनिध& | >2$"> | Q $04 | "0$#0 | #2/$>/ | |
| #Q | 4/$""O$स'अिध& &(त. "$""O$स' अनिध& | 4#"$/0 | 2/$"4 | #$ > | #"$ " | |
| #> | "$""O$स'अिध& &(त. /$""O$स' अनिध& | 4 >$ | 4# $"" | 4 $ # | $/" | |
| #2 | /$""O$स'अिध& &(त./"$""O$स' अनिध& | 4 4$"# | 4 /$>0 | $0 | 4 $42 | |
| " | /"$""O$स'अिध& | 4 4$"#R 0$>0S , , , , 5/" | 4 /$>0R 0$/ S , , , , 5 /" | $0 R $>2 S , , , , 5 /" | 4 $42 R $0/ S , , , , 5 /" | |
| हT*, . हT I 8 I फ . ट& L 7ितिनिध+ हT हT *, . 8U, , , , U,*च 8 I 8 I ,*च&'&'&'&' फ. ट& ,*च ,*च फ फ . ट& . ट& L ू ू ू ू &&&&7ितिनिध+ L L 7ितिनिध+ & त अधV तह9त & तहैहैहैहैF सस' & त & त F सस'-. &-. &-. &-. &&3&3&3&3 अधV त F सस' F सस' अधV त अधV त ह9त हैहैहैहै ह9त ह9त |
पर(तु ःतंभ सं. (7) के ू(cid:2)व(cid:2)K के ूयोजन के िलए, बम सं. 12 के सामने, ःतEभ सं. (2) क3 (cid:2)वदमान ू(cid:2)व(cid:2)K के ःथान पर '10.01 Oपए और अिधक' ू(cid:2)व(cid:2)K पढ़ा जायेगा। JKांत 1:- (cid:26)कसी pwus क3 टू यब के (cid:2)बना चबाने वाली तEबाकू के पाउच ((cid:26)फ़(cid:28)टर खैनी से िभ(न) के िलए ूितमास ूित पै(cid:26)कं ग मशीनक3 शु(cid:28)क क3 दर और Fजसमे 55. 00 Oपए फु टकर (cid:2)वबय मू(cid:28)य है (उदारहरणथI 'पी') = 343.01 Oपए + 6.86* (55 -50) लाख = 377.31 Oपए लाख होगा JKांत 2:- (cid:26)फ़(cid:28)टर खैनी पाउच के िलए ूितमास ूित पै(cid:26)कं ग मशीन क3 शु(cid:28)क क3 दर, Fजसका फु टकर (cid:2)वबय मू(cid:28)य 15.00 Oपए (उदारहरणथI 'पी') =60.96 Oपए + 6.10 * (15-10) लाख= 91.46 Oपए लाख होगा।"
[फा. सं. 354/120/2011-ट!आरयू]
राज कु मार (cid:26)दF`वजय, अवर सिचव (cid:26)टaपण :::: मूल िनयम अिधसूचना स. 16/2010 Ð कC ि!य उ+पाद शु(cid:28)क, तार!ख 27 फरवर!, 2010 भारत के राजपऽ, असाधारण, भाग II, खंड 3, उप-खंड (i ) मC, सा.का.िन सं. 118(अ), तार!खभारत का राजपत्रा : असाधरण 7 [भाग II—खण्ड 3(i)] 27 फरवर!, 2010 6ारा ूकािशत क3 गई थी, और उसमC अंितम la"kks/ku अिधसूचना सं. 14/ 2012-
के (ि!य उ+पाद शु(cid:28)क तार!ख 17 माचI, 2012, भारत के राजपऽ, असाधारण, भाग II, खंड 3,
उप-खंड (i) मC, सा.का.िन सं. 165 (अ), तार!ख 17 माचI, 2012 6ारा (cid:26)कया गया था।
NOTIFICATION
New Delhi, the 24th January, 2014
No. 02/2014–Central Excise
G.S.R. 57 (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 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, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27th February, 2010, namely :—
In the said notification, for Table-1, and the proviso, and illustrations1 and 2, 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 Lakhs) | ||||
| 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.1.00 | 14.07 | 13.36 | 10.03 | 9.53 | 9.67 |
| 2. | Exceeding Rs. 1.00 but not exceeding Rs. 1.50 | 21.10 | 20.05 | 15.05 | 14.30 | 14.51 |
| 3. | Exceeding Rs. 1.50 but not exceeding Rs. 2.00 | 25.32 | 23.92 | 18.06 | 17.06 | 18.38 |
| 4. | Exceeding Rs.2.00 but not exceeding Rs.3.00 | 37.98 | 35.87 | 27.09 | 25.58 | 26.19 |
| 5. | Exceeding Rs.3.00 but not exceeding Rs.4.00 | 47.27 | 44.45 | 33.71 | 31.70 | 33.17 |
| 6. | Exceeding Rs.4.00 but not exceeding Rs.5.00 | 59.08 | 55.57 | 42.14 | 39.63 | 39.39 |
| 7. | Exceeding Rs.5.00 but not exceeding Rs.6.00 | 70.90 | 66.68 | 50.56 | 47.55 | 44.90 |
| 8. | Exceeding Rs.6.00 but not exceeding Rs.7.00 | 112.54 | 105.51 | 80.26 | 75.24 | 49.77 |
| 9 | Exceeding Rs.7.00 but not exceeding Rs.8.00 | 112.54 | 105.51 | 80.26 | 75.24 | 54.03 |
| 10 | Exceeding Rs.8.00 but not exceeding Rs.9.00 | 112.54 | 105.51 | 80.26 | 75.24 | 57.75 |
| 11 | Exceeding Rs.9.00 but not exceeding Rs.10.00 | 112.54 | 105.51 | 80.26 | 75.24 | 60.96 |
| 12 | Exceeding Rs. 10.00 but not exceeding Rs.15.00 | 158.69 | 150.75 | 113.17 | 107.51 | 60.96+6.10*(P-10) |
| 13 | Exceeding Rs. 15.00 but not exceeding Rs.20.00 | 198.89 | 188.94 | 141.84 | 134.75 | |
| 14 | Exceeding Rs.20.00 but not exceeding Rs.25.00 | 233.69 | 222.01 | 166.66 | 158.33 | |
| 15 | Exceeding Rs. 25.00 but not exceeding Rs.30.00 | 263.60 | 250.42 | 187.99 | 178.59 | |
| 16 | Exceeding Rs.30.00 but not exceeding Rs.35.00 | 289.08 | 274.63 | 206.16 | 195.85 | |
| 17 | Exceeding Rs.35.00 but not exceeding Rs.40.00 | 310.56 | 295.03 | 221.48 | 210.40 | |
| 18 | Exceeding Rs. 40.00 but not exceeding Rs.45.00 | 328.42 | 312.00 | 234.21 | 222.50 | |
| 19 | Exceeding Rs.45.00 but not exceeding Rs.50.00 | 343.01 | 325.86 | 244.62 | 232.39 | |
| 20 | From Rs.50.00 onwards | 343.01+ 6.86* (P- 50) | 325.86+ 6.52 * (P-50) | 244.62+ 4.89 * (P- 50) | 232.39+ 4.65 * (P-50) | |
| Where 'P' above represents RSP of the pouch for which duty rate is to be determined |
Provided that for the purposes of entry in column number (7), against Sl. No.12, the existing entry in column number (2) 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. 343.01 + 6.86*(55-50) lakhs = Rs. 377.31 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. 60.96 + 6.10*(15-10) lakhs = Rs. 91.46 lakhs."
[F. No. 354/120/2011-TRU]
RAJ KUMAR DIGVIJAY, Under Secy.
Note :—The principal notification No. 16/2010-Central Excise, dated the 27th February, 2010 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 118 (E), dated the 27th February, 2010 and was last amended vide notification No.14/2012-Central Excise dated the 17thMarch, 2012, publishedin the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.165 (E), dated the 17thMarch, 2012.
अिधसूचना
नई (cid:26)द(cid:28)ली, 24 जनवर! 2014
सं. 03/2014 के (ि!य उ+पाद शु(cid:28)क (एन.ट!.)
सा.का.िन 58(अ).Ñके (ि!य सरकार, के (ि!य उ+पाद शु(cid:28)क अिधिनयम, 1944 (1944 का 1) क3
धारा 3क क3 उपधारा (2) और (3) 6ारा ूद(cid:4) श(cid:2)8यो का ूयोग करते हुए पान मसाला पै(cid:26)कं ग मशीन (\मता अवधारण और शु(cid:28)क का संमहण) िनयम, 2008 का और संशोधन करने के िलए िनEनिलFखत
िनयम बनाती है, अथाIत :Ñ
1. (1) इन िनयमो का संF\j नाम पै(cid:26)कं ग मशीन (\मता अवधारणा और शु(cid:28)क का संमहण) ूथम
la"kks/ku िनयम, 2014 है।
(2) ये राजपऽ मC ूकाशन क3 तार!ख से ूवृ(cid:4) gksaxsA
2. पान मसाला पै(cid:26)कं ग मशीन (\मता अवधारणा और शु(cid:28)क का संमहण) िनयम 2008 मCÑ
i( ) िनयम 5 मC, सारणी के िलए िनEनिलFखत ूितःथा(cid:2)पत (cid:26)कए जायेगे, नामांश :Ñभारत का राजपत्रा : असाधरण 9 [भाग II—खण्ड 3(i)] "सारणी
| L स $ | @. L &3त 7ित,*च | 7ितह7ित7च न,ै& - नस'*+,त,*च9&3 स=l | ||||||
| # | #$""O"त& | 0 """" | ||||||
| #$""O"स'अिध&&(त.#$/"स'अनिध& | 0 """" | |||||||
| 4 | #$/"O"स'अिध&&(त. $""O"स'अनिध& | /2 >""" | ||||||
| $""O"स'अिध&&(त.4$""O"स'अनिध& | /2 >""" | |||||||
| / | 4$""O"स'अिध&&(त. $""O"स'अनिध& | /Q ">"" | ||||||
| 0 | $""O"स'अिध&&(त./$""O"स'अनिध& | /Q ">"" | ||||||
| Q | /$""O"स'अिध&&(त.0$""O"स'अनिध& | /Q ">"" | ||||||
| > | 0$""O"स'अिध& | " /0#0""" |
i i( ) िनयम 6 मC, उप-िनयम 3 मC, (cid:26)6तीय परंतुक के ःथान पर िनEनिलFखत ूितःथा(cid:2)पत (cid:26)कये जायCगे, नामांश :-
"पर(तु 24 जनवर!, 2014 से 31 जनवर!, 2014 क3 अविध के िलए वा(cid:2)षIक \मता उ+पादन क3 गणना जनवर!, 2014 मास क3 कु ल (cid:26)दन सं=या के आधार पर और 24 जनवर!, 2014 से आरEभ होने वाली Fजसमे 24 जनवर!, 2014 भी शािमल है शेष मास के (cid:26)दनn क3 सं=या के आधार पर अनुपाित dप से क3 जायगी।"
i i i( ) फामI -२ मC, बम सं=या 4 मC, मद (i v) के िलए, िनEनिलFखत ूितःथा(cid:2)पत (cid:26)कये जायCगे, नामांश :—
(i v) अदा शु(cid:28)कn का (cid:2)वघटन (cid:2)विभ(न शु(cid:28)कn क3 माऽा हेतु नीचे (cid:26)दए गए (cid:2)ववरणी के अनुसार है।
| LLLL स$ | - . &-. &-. &-. & | ,नस ,नस &'&'&'&' ,नस ,नस ि ए-. & ि ए-. & ि ए-. & ि ए-. & अन.,त अन.,त अन.,त अन.,त | - . &-. &-. &-. &' ' ' ' O, O, CCCC | तEP&ू तEP&ू तEP&ू तEP&ू सहत,न सहत,न सहत,न सहत,न स स &'&'&'&' स स ि ए-. & ि ए-. & ि ए-. & ि ए-. & अन.,त अन.,त अन.,त अन.,त | - . &-. &-. &-. &' ' ' ' O, O, CCCC |
| # # # # | 4 4 4 4 | / / / / | 0 0 0 0 | ||
| # | & ' ()! *+, -. & अिधिन #2 अतIत*ह! -. & | "$ > | "$Q00/ | ||
| अिधिन ""/&3ध >/&' अतIत*ह! अितV 8*+,-. & "$# # | "$"Q00 | ||||
| 4 | अिधिन ""#&3ध #40 & ' अतIत*ह! Z आ, आ&F&-. & | "$/ 0 | |||
| अिधिन "" &3ध 2# & ' अतIत*ह! ि-\-. & | " $"#2 | " $"#2 | |||
| / | अिधिन ""Q&3ध #40 & ' अतIत*ह! स'& ड !औ *]च ि-\-. & | "$""2Q | " "$""2Q |
[फा. स. 354/120/2011-ट!आरयू]
राज कु मार (cid:26)दF`वजय, अवर सिचव (cid:26)टaपण : मूल िनयम अिधसूचना सं. 30/2008-कC ि!य उ+पाद शु(cid:28)क (एनट!), तार!ख 1 जुलाई, 2008 [सा.का.िन. 127(अ), तार!ख 1 जुलाई 2008] 6ारा भारत के राजपऽ, असाधारण, भाग II, खंड 3, उप- खंड i( ) तार!ख 1 जुलाई, 2008 मC ूकािशत (cid:26)कये गये थे और उनमे अंितम संशोधन अिधसूचना सं. 19/2012-के (ि!य उ+पाद शु(cid:28)क (एनट!), तार!ख 19 माचI, 2012 [सा.का.िन. 225(अ), तार!ख 19 माचI, 2012] 6ारा भारत के राजपऽ, असाधारण, भाग 2 खंड 3. उप-खंड i( ) मC ूकािशत (cid:26)कये गये थे।
NOTIFICATION
New Delhi, dated, 24th January, 2014
No. 03/2014--Central Excise (N.T.)
G.S.R. 58(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 24thday of January, 2014 to the 31st day of January, 2014 shall be calculated on pro-rata basis for the total number ofभारत का राजपत्रा : असाधरण 11 [भाग II—खण्ड 3(i)] days in the month of January, 2014 and the number of days remaining in the month starting from and includingthe 24thday 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 Secy.
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.
अिधसूचना
नई (cid:26)द(cid:28)ली, 24 जनवर!, 2014
सं. 04/ 2014 के (ि!य उ+पाद शु(cid:28)क (एन.ट!.)
सा.का.िन. 59(अ).Ñके (ि!य सरकार, के (ि!य उ+पाद शु(cid:28)क अिधिनयम, 1944 (1944 का 1) क3 धारा 3क क3 उप-धारा (2) और (3) 6ारा ूद(cid:4) श(cid:2)8यो का ूयोग करते हुए, चबाने वाली तEबाकू और अ(cid:2)विनिमIत तEबाकू पै(cid:26)कं ग मशीन (\मता अवधारण और शु(cid:28)क का संमहण) िनयम, 2010 का और संशोधन करने के िलए िनEनिलFखत िनयम बनाती है, अथाIत :Ñ
1. (1) इन िनयमो का संF\j नाम चबाने वाली तEबाकू और अ(cid:2)विनिमIत तEबाकू पै(cid:26)कं ग मशीन (\मता अवधारणा और शु(cid:28)क का संमहण) ूथम संशोधन िनयम, 2014 है।
(2) ये राजपऽ मC ूकाशन क3 तार!ख से ूवृ(cid:4) होगे।
2. चबाने वाली तEबाकू और अ(cid:2)विनिमIत तEबाकू पै(cid:26)कं ग मशीन (\मता अवधारणा और शु(cid:28)क का संमहण) िनयम 2010 मCÑ
i( ) िनयम 5 मC, सारणी के िलए िनEनिलFखत ूितःथा(cid:2)पत (cid:26)कए tk;saxs, नामांश :Ñ "सारणी12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
| Lस$ @. L &3त 7ित,*च | चPन' तEP&ू b ट @ैन सहत अिनिIत तEP&ू औ I स' स.F(धत तEP&ू ,*चn &3 स= &' 7ितह 7ित 7च न,ै& - न&3*+,न\त | |||
| ',*चftuesa च ूनटू Pनह!है | ',*च ftuesaचून ट ू Pहै | b ट @ ैन | ||
| # | 4 | / | ||
| # | #$""O"त& | 42240"" | 4Q242 " | Q /0"" |
| #$""O"स'अिध&&(त.#$/"O"स'अनिध& | 42240"" | 4Q242 " | Q /0"" | |
| 4 | #$/"O"स'अिध&&(त. $""O"स'अनिध& | 4/2 " | 442 /0" | 0">4 " |
| $""O"स'अिध&&(त.4$""O"स'अनिध& | 4/2 " | 442 /0" | QQ2" | |
| / | 4$""O"स'अिध&&(त. $""O"स'अनिध& | 44/ 0 | 4#/ 2 | 4/ ""2 |
| 0 | $""O"स'अिध&&(त./$""O"स'अनिध& | 44/ 0 | 4#/ 2 | 404"> |
| Q | /$""O"स'अिध&&(त.0$""O"स'अनिध& | 44/ 0 | 4#/ 2 | # 24 |
| > | 0$""O"स'अिध&&(त.Q$""O"स'अनिध& | 4#2 >>" | 22/ "" | "#> 0> |
| 2 | Q$""O"स'अिध&&(त.>$""O"स'अनिध& | 4#2 >>" | 22/ "" | #2#Q4// |
| #" | >$""O"स'अिध&&(त.2$""O"स'अनिध& | 4#2 >>" | 22/ "" | #> # >Q |
| ## | 2$""O"स'अिध&&(त.#"$""O"स'अनिध& | 4#2 >>" | 22/ "" | #Q4" #4 |
| # | #"$""O"स'अिध&&(त.#/$""O"स'अनिध& | 4""4#>Q | >/4" > | #Q4" #4 |
| #4 | #/$""O"स'अिध&&(त. "$""O"स'अनिध& | > 220 | 0>#> 0 | 5 |
| # | "$""O"स'अिध&&(त. /$""O"स'अनिध& | 0/40#0 | / "24/ | 5 |
| #/ | /$""O"स'अिध&&(त.4"$""O"स'अनिध& | 2 422 | 4020Q2 | 5 |
| #0 | 4"$""O"स'अिध&&(त.4/$""O"स'अनिध& | 4 Q4/ | Q 22 | 5 |
| #Q | 4/$""O"स'अिध&&(त. "$""O"स'अनिध& | " "/# | "24> 2 | 5 |
| #> | "$""O"स'अिध&&(त. /$""O"स'अनिध& | "Q#>"> | #20> #> | 5 |
| #2 | /$""O"स'अिध&&(त./"$""O"स'अनिध& | #2 Q/"" | #>/"# / | 5 |
| " | /"$""O"स'अिध& | #2 Q/"" | #>/"# / | 5" |
i i( ) िनयम 6 मC, उप-िनयम 3 मC, तृतीय परंतुक के ःथान पर िनEनिलFखत ूितःथा(cid:2)पत (cid:26)कये जायCगे, नामांश:-
"पर(तु 24 जनवर!, 2014 से 31 जनवर!, 2014 क3 अविध के िलए वा(cid:2)षIक \मता उ+पादन क3 गणना जनवर!, 2014 मास क3 कु ल (cid:26)दन सं=या के आधार पर और 24 जनवर!, 2014 से आरEभ होने वाली Fजसमे 24 tuojh, 2014 भी शािमल है शेष मास के (cid:26)दनn क3 सं=या के आधार पर अनुपाितक dप से क3 जायगी।"
[फा. la- 354/120/2011 -ट!आरयू]
राज कु मार (cid:26)दF`वजय, अवर सिचव
(cid:26)टaपण : मूल िनयम अिधसूचना सं. 11/2010-कC ि!य उ+पाद शु(cid:28)क (एन.ट!.), तार!ख 27 फरवर!, 2010 {सा.का.िन. 127(अ), तार!ख 27 फरवर!, 2010} 6ारा भारत के राजपऽ, असाधारण,भारत का राजपत्रा : असाधरण 13 [भाग II—खण्ड 3(i)] भाग II, खंड 3, उप-खंड i( ) मC ूकािशत (cid:26)कये गये थे और उसमC अंितम la'kks/ku अिधसूचना सं.
20/2012-के (ि!य उ+पाद शु(cid:28)क (एन.ट!.), तार!ख 19 माचI, 2012 {सा.का.िन. 226(अ), तार!ख
19 माचI, 2012} 6ारा भारत के राजपऽ, असाधारण, भाग II, खंड 3. उप-खंड i( ) मC ूकािशत (cid:26)कये
गये थे।
NOTIFICATION New Delhi, dated 24th January, 2014 No. 04/2014-Central Excise (N.T.)
G.S.R. 59(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 Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, namely :—
1. (1) These rules may be called the Chewing Tobacco and Unmanufactured Tobacco 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 Chewing Tobacco and Unmanufactured 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) | ||
| Without lime tube/ lime pouch | With lime tube/lime pouches | Filter Khaini | ||
| (1) | (2) | (3) | (4) | (5) |
| 1. | Up to Re.1.00 | 3993600 | 3793920 | 2745600 |
| 2. | Exceeding Re. 1.00 but not exceeding Rs. 1.50 | 3993600 | 3793920 | 2745600 |
| 3. | Exceeding Rs. 1.50 but not exceeding Rs. 2.00 | 3594240 | 3394560 | 2608320 |
| 4. | Exceeding Rs.2.00 but not exceeding Rs. 3.00 | 3594240 | 3394560 | 2477904 |
| 5. | Exceeding Rs.3.00 but not exceeding Rs. 4.00 | 3354624 | 3154944 | 2354009 |
| 6. | Exceeding Rs.4.00 but not exceeding Rs. 5.00 | 3354624 | 3154944 | 2236308 |
| 7. | Exceeding Rs.5.00 but not exceeding Rs. 6.00 | 3354624 | 3154944 | 2124493 |
| 8. | Exceeding Rs.6.00 but not exceeding Rs. 7.00 | 3194880 | 2995200 | 2018268 |
| 9 | Exceeding Rs.7.00 but not exceeding Rs. 8.00 | 3194880 | 2995200 | 1917355 |
| 10 | Exceeding Rs.8.00 but not exceeding Rs. 9.00 | 3194880 | 2995200 | 1821487 |
| 11 | Exceeding Rs.9.00 but not exceeding Rs. 10.00 | 3194880 | 2995200 | 1730413 |
| 12 | Exceeding Rs. 10.00 but not exceeding Rs. 15.00 | 3003187 | 2853028 | 1730413 |
| 13 | Exceeding Rs. 15.00 but not exceeding Rs. 20.00 | 2822996 | 2681846 | - |
| 14 | Exceeding Rs.20.00 but not exceeding Rs. 25.00 | 2653616 | 2520935 | - |
| 15 | Exceeding Rs. 25.00 but not exceeding Rs. 30.00 | 2494399 | 2369679 | - |
| 16 | Exceeding Rs.30.00 but not exceeding Rs. 35.00 | 2344735 | 2227499 | - |
| 17 | Exceeding Rs.35.00 but not exceeding Rs. 40.00 | 2204051 | 2093849 | - |
| 18 | Exceeding Rs. 40.00 but not exceeding Rs. 45.00 | 2071808 | 1968218 | - |
| 19 | Exceeding Rs.45.00 but not exceeding Rs. 50.00 | 1947500 | 1850125 | - |
| 20 | Above Rs. 50.00 | 1947500 | 1850125 | -" |
(ii) in rule 6, in sub-rule 3, for the third proviso, the following shall be substituted, namely :—
"Provided further that annual capacity of production for the period from the 24thday 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 24thday of January, 2014."
[F. No. 354/120/2011-TRU]
RAJ KUMAR DIGVIJAY, Under Secy.
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 20/2012-CE (NT), dated the 19th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1), vide number G.S.R. 226(E), dated 19th March, 2012.
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