Central Excise Rules
Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

FORM - 2

[See rule 9]

1. Name of the manufacturer:

2. Address of the manufacturing premise:

3. ECC No. :

4. I/We hereby confirm that we have paid a sum of Rs .............. towards the duty liability for the month of ............. as per *particulars given below :

(* Particulars in the given format may be given separately for each Retail Sale Price)

(i) Retail Sale Price of the pouches manufactured during the month :

(ii) Number of packing machines installed and operated in the factory for pouches of notified goods, with or without lime tube, of each Retail Sale Price :

(iii) Duty payment particulars :

(a) Cash payment of *duty (in Rs.) :-

Date of payment

Name and address of the Bank and branch

Amount of duty paid (Rs.)

* - Apportion amount of duty separately payable under various Acts, as per Table given at (iv) below

(b) Payment of duty by utilizing CENVAT credit (in Rs.)

S. No.	CENVAT Credit in respect of duties	Opening Balance	Credit availed during the preceding month	Closing Balance (on last day of the preceding month)	Cenvat credit utilized for payment of duty and date of payment	Closing Balance, if any
1.	The duty leviable under the Central Excise Act, 1944 (1 of 1944)
2.	The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005)
3.	National Calamity
	Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)
4.	Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004)
5.	Secondary and Higher Education Cess leviable under section 136 of the Finance Act, 2007 (22 of 2007)

(iv) Break-up of total duty payment in cash for various duties is as per details below :-

S. No.	Duty	Unmanufactured tobacco [Rs.]	Chewing tobacco [Rs.]
1.	The duty leviable under the Central Excise Act,1944(1 of 1944)
2.	The additional duty of excise leviable under section 85 of the Finance Act,2005(18 of 2005)
3.	National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)
4.	Education Cess leviable under section 91 of the Finance Act,2004 (23 of 2004)
5.	Secondary and Higher Education Cess leviable under section 136 of the Finance Act,2007 (22 of 2007)

Illustration. - Assuming that the total duty payable on chewing tobacco under section 3A of the Act for a particular month is Rs. 1.00 lakh and that the CENVAT credit is available and is also utilised for payment of total duty as per details given below, then, the details at (iv) above shall be as per column (6) of the Table below :-

TABLE

S. No.	Duty	Break-up of total duty (as per duty ratios already prescribed)	CENVAT Credit available	CENVAT Credit utilised for payment of duty	Cash payment of duty
(1)	(2)	(3)	(4)	(5)	(6)
1	The duty leviable under the Central Excise Act, 1944 (1 of 1944)	786408	10000	10000	776408
2	The additional duty of excise leviable under section 85 of the Finance Act, 2005 (18 of 2005)	116505	1000	1000	115505
3	National Calamity Contingent Duty leviable under section 5 of the Finance Act, 2001 (4 of 2001)	97087	1500	1500	95587
4	Education Cess leviable under section 91 of the Finance Act, 2004 (23 of 2004)	0.0	0.0	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	0.0	0.0
	Total Duty	1000000	12500	12500	987500.".

5. Copies of Bank challans are enclosed as per following details:

Place:
Date:
	Name, residential address and
	Signature of manufacturer/authorised agent