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TMI BlogOptional compounded levy scheme on pan masalaX X X X Extracts X X X X X X X X Extracts X X X X ..... pan masala falling under tariff item 2106 90 20 and pan masala containing tobacco, commonly known as gutkha, falling under tariff item 2403 99 90 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the specified goods), subjected to the process of filling and packing in pouches with the aid of pouch filling and packing machine (hereinafter referred to as the packing machine), in respect of which an assessee shall have an option to pay the duty of excise on the basis of number of packing machine installed for packing of specified goods in his premises and fixes the rate of duty per packing machine per month, based on retail sale price printed on such pouches as specified in the Table below :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that if the said permission is not granted or rejected within next two working days of receipt of application, the permission shall be deemed to have been granted. (ii) The manufacturer opting for the special procedure for the first time shall make the application so as to cover the period up to the end of the financial year in which the application has been made, thereafter, the option to avail the said procedure shall be exercised before the start of the financial year and such option, once exercised, shall not be withdrawn during the remaining part of the financial year. 2. Manner of calculation and discharge of duty liability on payment of certain sum. - (i) The manufacturer to whom permission has been granted under paragraph 1 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be paid (iii) before the commencement of each month and an intimation in the form specified in the Appendix II shall be filed to the Jurisdictional Superintendent of Central Excise before the commencement of the month. (iv) All packing machines installed in a premise shall be used for manufacture of specified goods of same retail sale price only: Provided that duty rate per machine applicable for higher retail sale price product shall be payable for all packing machines for full calendar month, in case any goods of higher retail sale price are found to have been manufactured in the said premises. (v) In case of non working of any packing machine for any reason whatsoever, the duty for full calendar month shall be payable. (vi) The sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is not in working condition, out of the factory premises, it shall be sealed by a Central Excise officer in the manner that these cannot be operated: Provided also that duty for the full calendar month shall be payable in respect of packing machines removed from the factory premises or sealed during the month. 5. Exports.- conditions as Except in accordance with such terms and the Central Government may by notification specify in this behalf, no rebate of excise duty shall be granted under rule 18 of the Central Excise Rules,2002, in respect of specified goods manufactured in the premises for which special procedure under this notification has been availed and exported out of India. 6. Provision regarding factories ceasing to wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or permission to avail of the special procedure relating to pan masala and pan masala containing tobacco (Gutkha). (under Rule 15 of the Central Excise Rules, 2002) Name of the manufacturer : Address of the manufacturing premise: ECC No : Address of other premises manufacturing the same products: I/We manufacturer of pan masala or pan masala containing tobacco, residing at…….........................taluka/tehsil …….................. district….............. hereby apply to avail of the special procedure in respect of the manufacture and removal of such goods at my/our above mentioned premise during the period beginning with…....… and ending with ….....20.., under the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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