PAN MASALA PACKING MACHINES (CAPACITY DETERMINATION AND COLLECTION OF DUTY) AMENDMENT RULES, 2017 – AMENDMENT IN FORM NO.2
NOTIFICATION NO.2/2017-C.E. (N.T.), DATED 2-2-2017
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, 2017.
(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) | 0.3725 | 0.7864 | |||
| 2 | The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005) | 0.1765 | 0.1165 | |||
| 3 | National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001) | 0.4510 | 0.0971 | |||
| 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.”. |