Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: due date for vat payment :: ACCOUNTING STANDARD :: cpt :: Central Excise rule to resale the machines to a new company :: VAT RATES :: articles on VAT and GST in India :: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: list of goods taxed at 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT Audit :: form 3cd :: ACCOUNTING STANDARDS
 
 
Latest Circulars »
  RBI-Enhancement of withdrawal limits from ATMs and Current Accounts
 Auction of Government of India Dated Securities January 16, 2017
  Withdrawal of Legal Tender Character of the Old Bank Notes in the denominations of ₹ 500 and ₹ 1000 and The Specified Bank Notes (Cessation of Liabilities) Ordinance 2016
 RBI-Career Opportunities at Reserve Bank Information Technology Pvt Ltd
 RBI-Appointment of Director, National Institute of Bank Management (NIBM), Pune (Revised)
 RBI-Enhancement of withdrawal limits from ATMs and Current Accounts
  Evidence of Import under Import Data Processing and Monitoring System (IDPMS)
 Evidence of Import under Import Data Processing and Monitoring System (IDPMS)
 Issuance of 35 days and 49 days Cash Management Bills under Market Stabilisation Scheme (MSS) on January 13, 2017
 RBI to conduct Overnight Variable Rate Reverse Repo Auction under LAF on January 12, 2017 between 4.00 pm and 4.30 pm
  Macro and Micro Drivers of Business Potential of IFSCs in India (Dr. Urjit R. Patel, Governor – January 11, 2017 – at Gandhinagar, Gujarat)

Central Excise Notification No. 19/2010
April, 16th 2010

Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 13th April, 2010

Notification No. 19/2010 Central Excise

G.S.R.      (E).- In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944, the Central Government hereby makes the following 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, vide number G.S.R. 118 (E) dated the 27th February, 2010, namely :-

In the said notification,

A. In the opening paragraph, -

(a) in clause (i), the word and wherever it occurs shall be omitted;

(b) for clause (ii), the following shall be substituted, namely:-

(ii) chewing tobacco falling under tariff item 2403 99 10 of the said Tariff Act; and

(iii) Jarda scented Tobacco falling under tariff  item 2403 99 30 of the said Tariff Act,

(c) for the words, brackets and figure column (6), the words, brackets and figures column (6) or column (7) shall be substituted;

B. For Table-1and 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 Lacs)

 

 

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

8.00

7.75

5.75

5.50

5.50

2.

FromRe.1 to  Rs. 1.50

12.00

11.50

8.50

8.00

8.00

3.

From Rs. 1.51 to Rs. 2.00

14.25

13.50

10.25

9.75

10.00

4.

From Rs. 2.01 to Rs. 3.00

21.50

20.25

15.25

14.50

14.25

5.

From Rs. 3.01 to Rs. 4.00

26.75

25.00

19.00

17.75

18.00

6.

From Rs. 4.01 to Rs. 5.00

33.50

31.25

23.75

22.25

21.00

7.

From Rs. 5.01 to Rs. 6.00

40.00

37.50

28.50

26.75

24.25

8.

From Rs. 6.01 to Rs. 7.00

63.25

59.75

45.25

42.75

27.00

9

From Rs. 7.01 to Rs. 8.00

63.25

59.75

45.25

42.75

29.50

10

From Rs. 8.01 to Rs. 9.00

63.25

59.75

45.25

42.75

31.50

11

From Rs. 9.01 to Rs. 10.00

63.25

59.75

45.25

42.75

33.50

12

From Rs. 10.01 to Rs. 15.00

89.75

84.5

64

60.25

33.5 + 5 * (P-10)

13

From Rs. 15.01 to Rs. 20.00

112.50

107.25

80.25

76.50

 

14

From Rs. 20.01 to Rs. 25.00

132

125.25

94

89.25

15

From Rs. 25.01 to Rs. 30.00

150.25

142.50

107.25

101.50

16

From Rs. 30.01 to Rs. 35.00

163

153.75

116.25

109.75

17

From Rs. 35.01 to Rs. 40.00

175.75

165.25

125.50

118

18

From Rs. 40.01 to Rs. 45.00

186

178

132.5

127

19

From Rs. 45.01 to Rs. 50.00

197.75

189

141

135

20

Rs.50.01 and above

 

197.75 + 3.96 * (P-50)

189 + 3.78 * (P-50)

141 + 2.82 * (P-50)

135 + 2.70 * (P-50)

Where P above represents RSP of the pouch for which duty rate is to be determined

Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 the table 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. 197.75 + 3.96*(55-50) lakhs =   Rs. 217.55 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. 33.5 + 5*(15-10) lakhs =  Rs. 58.50 lakhs; and

C. After Explanation 4, the following shall be inserted, namely:-

Explanation 5.- For the purposes of this notification, filter khaini means chewing  tobacco which is packed in sachets of filter paper or fabric before being packed in pouches  with the aid of a packing machine.

[F. No. 334/1/2010-TRU ]

(Prashant Kumar)
Under Secretary to the Government of India

Note:- The principal notification no. 16/2010-Central Excise, dated the 27th February, 2010 was published vide number G.S.R. 118 (E) dated the 27th February, 2010.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
SEO Company Search Engine Optimization Company US SEO Local SEO Company Website SEO Company Alabama SEO Company Alaska SEO Company Arizona SEO Company Arkansas SEO Company California SEO Company Colorado SEO Company Connecticut SEO Company Delawa

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions