MANU/EXNT/0019/2016

Ministry : Ministry of Finance

Department/Board : CBEC Excise Non-Tariff

Notification No. : 09/2016-Central Excise (N. T.)

Date : 01.03.2016

Notification/ Circulars Referred : Notification No.30/2008-Central Excise (N.T.), dated the 1st July, 2008 MANU/EXNT/0011/2009;Notification No. 5/2015-Central Excise (N.T.), dated the 1st March, 2015 MANU/EXNT/0005/2015

Citing Reference:
Notification No.30/2008-Central Excise (N.T.), dated the 1st July, 2008 MANU/EXNT/0011/2009  Referred

Notification No. 5/2015-Central Excise (N.T.), dated the 1st March, 2015 MANU/EXNT/0005/2015  Referred

Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Amendment Rules, 2016

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) Amendment Rules, 2016.

(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, in FORM - 2, in serial number 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:-

Sl. No.	Duty	Duty ratio for pan masala	Duty paid (in rupees)	Duty ratio for pan masala containing tobacco	Duty paid (in rupees)
(1)	(2)	(3)	(4)	(5)	(6)
1	The duty leviable under the Central Excise Act, 1944 (1 of 1944)	0.3958		0.8350
2	The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005)	0.1250		0.0619
3	National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)	0.4792		0.1031
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.".

[F. No.334/8/2016-TRU]
(Mohit Tewari)
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 1st July, 2008 by notification No.30/2008-Central Excise (N.T.), dated the 1st July, 2008, vide number G.S.R. 491 (E), dated the 1st July, 2008 and last amended by notification No. 5/2015-Central Excise (N.T.), dated the 1st March, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 150 (E), dated the 1st March, 2015.