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Union of India - Section

Section 5 in The Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

5. [ Quantity deemed to be produced. [Substituted by Notification No. G.S.R. 241(E) dated 1.3.2016 (w.e.f. 27.2.2010).]

- The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column (3) or column (4) or column (5) or column (6) of Table-1, or column (3) or column (4) or column (5) or column (6) of Table-2, as the case may be, per month shall be as is equal to the corresponding entry specified in column (3a) or column (3b) or column (4a) or column (4b) or column (5a) or column (5b) or column (6) of Table-1, or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-2, as the case may be.Table - 1
S. No. Retail sale price (per pouch) Capacity of production per packing machine permonth for Chewing tobacco including Filter Khaini (number ofpouches)
Chewing tobacco (other than Filter Khaini) Filter Khaini
Up to 300 pouches per minute 301 to 450 pouches per minute 451 pouches per minute and above Any speed
(1) (2) (3) (4) (5) (6)
    Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches  
    (3a) (3b) (4a) (4b) (5a) (5b)  
1 Up to Re. 1.00 6988800 6639360 9984000 9484800 21216000 20155200 4243200
2 Exceeding Re. 1.00 but not exceeding Rs. 1.50 6988800 6639360 9984000 9484800 21216000 20155200 4243200
3 Exceeding Rs. 1.50 but not exceeding Rs. 2.00 6289920 5940480 8985600 8486400 19094400 18033600 4031040
4 Exceeding Rs. 2.00 but not exceeding Rs. 3.00 6289920 5940480 8985600 8486400 19094400 18033600 3829488
5 Exceeding Rs. 3.00 but not exceeding Rs. 4.00 5870592 5521152 8386560 7887360 17821440 16760640 3638014
6 Exceeding Rs. 4.00 but not exceeding Rs. 5.00 5870592 5521152 8386560 7887360 17821440 16760640 3456113
7 Exceeding Rs. 5.00 but not exceeding Rs. 6.00 5870592 5521152 8386560 7887360 17821440 16760640 3283307
8 Exceeding Rs. 6.00 but not exceeding Rs. 7.00 5591040 5241600 7987200 7488000 16972800 15912000 3119142
9 Exceeding Rs. 7.00 but not exceeding Rs. 8.00 5591040 5241600 7987200 7488000 16972800 15912000 2963185
10 Exceeding Rs. 8.00 but not exceeding Rs. 9.00 5591040 5241600 7987200 7488000 16972800 15912000 2815026
11 Exceeding Rs. 9.00 but not exceeding Rs. 10.00 5591040 5241600 7987200 7488000 16972800 15912000 2674274
12 Exceeding Rs.10.00 but not exceeding Rs. 15.00 5255578 4992799 7507968 7132570 15954432 15156710 2674274
13 Exceeding Rs.15.00 but not exceeding Rs. 20.00 4940243 4693231 7057490 6704615 14997166 14247308  
14 Exceeding Rs.20.00 but not exceeding Rs. 25.00 4643828 4411637 6634041 6302338 14097336 13392469  
15 Exceeding Rs. 25.00 but not exceeding Rs. 30.00 4365199 4146939 6235998 5924198 13251496 12588921  
16 Exceeding Rs. 30.00 but not exceeding Rs. 35.00 4103287 3898122 5861838 5568746 12456406 11833586  
17 Exceeding Rs. 35.00 but not exceeding Rs. 40.00 3857090 3664235 5510128 5234622 11709022 11123571  
18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 3625664 3444381 5179520 4920544 11006481 10456156  
19 Exceeding Rs. 45.00 but not exceeding Rs. 50.00 3408124 3237718 4868749 4625312 10346092 9828787  
20 Above Rs. 50.00 3408124 3237718 4868749 4625312 10346092 9828787  
Note. - In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be read as Rs. 10.01 and above.Table - 2
S. No. Retail sale price (per pouch) Capacity of production per packing machine permonth for Jarda Scented Tobacco and Unmanufactured Tobacco(number of pouches)
Jarda Scented Tobacco Unmanufactured Tobacco
Up to 300 pouches per minute 301 to 450 pouches per minute 451 pouches per minute and above Any speed
(1) (2) (3) (4) (5) (6)
          Without lime tube/lime pouches With lime tube/lime pouches
          (6a) (6b)
1 Up to Re. 1.00 6988800 9984000 21216000 4992000 4742400
2 Exceeding Re. 1.00 but not exceeding Rs. 1.50 6988800 9984000 21216000 4992000 4742400
3 Exceeding Rs. 1.50 but not exceeding Rs.2.00 6289920 8985600 19094400 4492800 4243200
4 Exceeding Rs. 2.00 but not exceeding Rs. 3.00 6289920 8985600 19094400 4492800 4243200
5 Exceeding Rs. 3.00 but not exceeding Rs. 4.00 5870592 8386560 17821440 4193280 3943680
6 Exceeding Rs. 4.00 but not exceeding Rs. 5.00 5870592 8386560 17821440 4193280 3943680
7 Exceeding Rs.5.00 but not exceeding Rs.6.00 5870592 8386560 17821440 4193280 3943680
8 Exceeding Rs. 6.00 but not exceeding Rs. 7.00 5591040 7987200 16972800 3993600 3744000
9 Exceeding Rs. 7.00 but not exceeding Rs. 8.00 5591040 7987200 16972800 3993600 3744000
10 Exceeding Rs. 8.00 but not exceeding Rs. 9.00 5591040 7987200 16972800 3993600 3744000
11 Exceeding Rs. 9.00 but not exceeding Rs. 10.00 5591040 7987200 16972800 3993600 3744000
12 Exceeding Rs. 10.00 but not exceeding Rs. 15.00 5255578 7507968 15954432 3753984 3566285
13 Exceeding Rs. 15.00 but not exceeding Rs. 20.00 4940243 7057490 14997166 3528745 3352308
14 Exceeding Rs. 20.00 but not exceeding Rs. 25.00 4643828 6634041 14097336 3317020 3151169
15 Exceeding Rs. 25.00 but not exceeding Rs. 30.00 4365199 6235998 13251496 3117999 2962099
16 Exceeding Rs. 30.00 but not exceeding Rs. 35.00 4103287 5861838 12456406 2930919 2784373
17 Exceeding Rs. 35.00 but not exceeding Rs. 40.00 3857090 5510128 11709022 2755064 2617311
18 Exceeding Rs. 40.00 but not exceeding Rs. 45.00 3625664 5179520 11006481 2589760 2460272
19 Exceeding Rs. 45.00 but not exceeding Rs. 50.00 3408124 4868749 10346092 2434375 2312656
20 Above Rs. 50.00 3408124 4868749 10346092 2434375 2312656
Explanation. - For the purposes of this rule, if there are multiple track or multiple line packing machines, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month.]
5. Quantity deemed to be produced.-[The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column (3) or column (4) or column (5) of the said Table-1, or column (3) or column (4) or column (5) of the said Table-2, as the case may be, per month shall be as is equal to the corresponding entry specified in column (3a) or column (3b) or column (4a) or column (4b) or column (5) of the said Table-1, or column (3) or column (4) or column (5a) or column (5b) of the said Table-2, as the case may be] [Substituted by Notification No. G.S.R. 347(E) dated 30.4.2015 (w.e.f. 27.2.2010)][Table-1] [Substituted by Notification No. G.S.R. 149(E) dated 1.3.2015 (w.e.f. 27.2.2010)]{|
Sl.No.(1) Retailsale price (perpouch)(2) Capacityof production per packing machine per month for Chewing tobaccoincluding Filter Khaini (number of pouches)
Chewingtobacco (other than Filter Khaini) FilterKhaini
Upto 300 pouches per minute(3) 301pouches per minute and above(4) Anyspeed(5)
Withoutlime tube / lime pouches Withlime tube / lime pouches Withoutlime tube / lime pouches Withlime tube / lime pouches
(3a) (3b) (4a) (4b)
1 Upto Re. 1.00 6240000 5928000 9984000 9484800 4243200
2 ExceedingRe.1.00 but not exceeding Rs.1.50 6240000 5928000 9984000 9484800 4243200
3 ExceedingRs.1.50 but not exceeding Rs.2.00 5616000 5304000 8985600 8486400 4031040
4 ExceedingRs.2.00 but not exceeding Rs.3.00 5616000 5304000 8985600 8486400 3829488
5 ExceedingRs.3.00 but not exceeding Rs.4.00 5241600 4929600 8386560 7887360 3638014
6 ExceedingRs.4.00 but not exceeding Rs.5.00 5241600 4929600 8386560 7887360 3456113
7 ExceedingRs.5.00 but not exceeding Rs.6.00 5241600 4929600 8386560 7887360 3283307
8 ExceedingRs.6.00 but not exceeding Rs.7.00 4992000 4680000 7987200 7488000 3119142
9 ExceedingRs.7.00 but not exceeding Rs.8.00 4992000 4680000 7987200 7488000 2963185
10 ExceedingRs.8.00 but not exceeding Rs.9.00 4992000 4680000 7987200 7488000 2815026
11 ExceedingRs.9.00 but not exceeding Rs.10.00 4992000 4680000 7987200 7488000 2674274
12 ExceedingRs.10.00 but not exceeding Rs.15.00 4692480 4457856 7507968 7132570 2674274
13 ExceedingRs.15.00 but not exceeding Rs.20.00 4410931 4190385 7057490 6704615  
14 ExceedingRs.20.00 but not exceeding Rs.25.00 4146275 3938962 6634041 6302338  
15 ExceedingRs.25.00 but not exceeding Rs.30.00 3897499 3702624 6235998 5924198  
16 ExceedingRs.30.00 but not exceeding Rs.35.00 3663649 3480466 5861838 5568746  
17 ExceedingRs.35.00 but not exceeding Rs.40.00 3443830 3271638 5510128 5234622  
18 ExceedingRs.40.00 but not exceeding Rs.45.00 3237200 3075340 5179520 4920544  
19 ExceedingRs.45.00 but not exceeding Rs.50.00 3042968 2890820 4868749 4625312  
20 AboveRs.50.00 3042968 2890820 4868749 4625312  
Note :- In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be read as "Rs. 10.01 and above".[Table-2] [Substituted by Notification No. G.S.R. 347(E) dated 30.4.2015 (w.e.f. 27.2.2010)]
S.No. Retailsale price (per pouch) Capacityof production per packing machine per month for Jarda ScentedTobacco and Unmanufactured Tobacco (number of pouches)
JardaScented Tobacco UnmanufacturedTobacco
Upto300 pouches per minute 301 pouches perminute and above Anyspeed
(1) (2) (3) (4) (5)
        Withoutlime tube/ lime pouches With lime tube/lime pouches
        (5a) (5b)
1 Upto Re.1.00 6988800 21216000 4992000 4742400
2 Exceeding Re.1.00 but not exceeding Rs. 1.50 6988800 21216000 4992000 4742400
3 Exceeding Rs.1.50 but not exceeding Rs. 2.00 6289920 19094400 4492800 4243200
4 Exceeding Rs.2.00 but not exceeding Rs. 3.00 6289920 19094400 4492800 4243200
5 Exceeding Rs.3.00 but not exceeding Rs. 4.00 5870592 17821440 4193280 3943680
6 Exceeding Rs.4.00 but not exceeding Rs. 5.00 5870592 17821440 4193280 3943680
7 Exceeding Rs.5.00 but not exceeding Rs. 6.00 5870592 17821440 4193280 3943680
8 Exceeding Rs.6.00 but not exceeding Rs. 7.00 5591040 16972800 3993600 3744000
9 Exceeding Rs.7.00 but not exceeding Rs. 8.00 5591040 16972800 3993600 3744000
10 Exceeding Rs.8.00 but not exceeding Rs. 9.00 5591040 16972800 3993600 3744000
11 Exceeding Rs.9.00 but not exceeding Rs. 10.00 5591040 16972800 3993600 3744000
12 Exceeding Rs.10.00 but not exceeding Rs. 15.00 5255578 15954432 3753984 3566285
13 Exceeding Rs.15.00 but not exceeding Rs. 20.00 4940243 14997166 3528745 3352308
14 Exceeding Rs.20.00 but not exceeding Rs. 25.00 4643828 14097336 3317020 3151169
15 Exceeding Rs.25.00 but not exceeding Rs. 30.00 4365199 13251496 3117999 2962099
16 Exceeding Rs.30.00 but not exceeding Rs. 35.00 4103287 12456406 2930919 2784373
17 Exceeding Rs.35.00 but not exceeding Rs. 40.00 3857090 11709022 2755064 2617311
18 Exceeding Rs.40.00 but not exceeding Rs. 45.00 3625664 11006481 2589760 2460272
19 Exceeding Rs.45.00 but not exceeding Rs. 50.00 3408124 10346092 2434375 2312656
20 Above Rs. 50.00 3408124 10346092 2434375 2312656
|}Explanation.- For the purposes of this rule, if there are multiple track or multiple line packing machines, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month.