Revision of rate of duty on pan masala and gutkha - CBEC Writes to Chief Commissioners
PAN masala, pan masala containing tobacco (gutkha), chewing tobacco, unmanufactured tobacco and filter khaini packed in pouches with the aid of packaging machines are leviable to excise duty in terms of section 3A of the Central Excise Act. The rates of duty applicable to all these goods under the compounded levy scheme have been increased.
Board invites the attention of the field to:
(i) Notifications No.3/2014-Central Excise (NT) and No.4/2014-Central Excise (NT) both dated 24.01.2014, which seek to amend the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 respectively, in order to specify the amended deemed production of these goods in pouches of various retail sale price specified there under; and
(ii) Notifications No.1/2014-Central Excise and No.2/2014-Central Excise , both dated 24.01.2014, which seek to specify the duty payable in respect of these goods in pouches of various retail sale price specified there under, in view of the amended deemed production of such goods.
Board wants difficulties faced, if any, in implementation of the said notifications to be brought to its notice.
CBEC Letter in F. No. 354/120/2011-TRU., Dated: January 27, 2014