Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 Amended
THE Central Government has amended The Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 issued vide Notification No. dated February 27, 2010 to include references to ‘Jarda Scented Tobacco falling under Chapter 2403 99 30 and the effective date of levy for this product.
Further an amendment was made to substitute the existing Table providing for details of RSP and production capacity per packing machine per month with a new Table.
Also a proviso is inserted in Rule 6(5) and Rule 13(1) thereof to stipulate that in case it is not feasible to remove such packing machine out of the factory premises, it shall be uninstalled and sealed by the Superintendent of Central Excise in such a manner that it cannot be operated.
In Rule 8, the first proviso is substituted by the following proviso:
“Provided that where a manufacturer uses an operating machine to produce pouches of different retail sale prices during a month, he shall be liable to pay the duty applicable to the pouch bearing the highest retail sale price for the whole month”.
Notification No. , Dated: April 13, 2010