Backdoor Budget - Pan Masala
AS per Rule 5 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008, issued under Notification No. 30/2008 CENT dated 01.07.2008, “The quantity of notified goods, having retail sale price as specified in column (2) of the Table below, deemed to be produced by use of one operating packing machine per month shall be as is equal to the corresponding entry specified in column(3) of the said Table”.
This notification was amended by Budget Notification No. 11/2012CENT dated 17.03.2012. But obviously, they forgot something then and this notification is amended just two days after the budget.
The Table with the old and new deemed quantities is as given here.
Table
Sl. No. | Retail sale price (per pouch) | Number of pouches per operating packing machine per month | |
|---|---|---|---|
(1) | (2) | (3) OLD | NEW |
1. | Up to Rs. 1.00 | 37,44,000 | 56,16,000 |
2. | From Rs. 1.01 to Rs. 1.50 | 37,44,000 | 56,16,000 |
3. | From Rs. 1.51 to Rs. 2.00 | 35,56,800 | 53,35,200 |
4. | From Rs. 2.01 to Rs. 3.00 | 35,56,800 | 53,35,200 |
5. | From Rs. 3.01 to Rs. 4.00 | 34,44,480 | 51,66,720 |
6. | From Rs. 4.01 to Rs. 5.00 | 34,44,480 | 51,66,720 |
7. | From Rs. 5.01 to Rs. 6.00 | 34,44,480 | 51,66,720 |
8. | Above Rs.6.00 | 33,69,600 | 50,54,400 |
A new Proviso is added, “Provided also that annual capacity of production for the period from the 17th 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.”
What is the sanctity of 17th March 2012 - that was the day when many Budget Notifications were issued, but they forgot to issue this notification on 17th March 2012. When this notification is dated 19th March, how can they make it effective from 17th March? And further why should they write this notification in such a complicated language? Don't they know the number of days in March and the number of days from 17th March to 31st March?
Notification No. , Dated: March 19, 2012