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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 ..... Government hereby specifies the excisable goods, namely, 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 pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in Appendix-I to this notification to the jurisdictional Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, and the said Assistant Commissioner or Deputy Commissioner may grant permission for the period in respect of which the application has been made: Provided 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ph (i) shall be (ii) calculated by application of the appropriate rate to the number of packing machines installed (other than those which have been sealed by the central excise officer) by such manufacturer in his premises on the first day of the calendar month. The sum payable under sub-paragraph (i) shall 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 produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me shall be permitted under the physical supervision of a Central Excise officer, authorised for the purpose: Provided that in case of removal of the said packing machine out of the factory premises, the same shall be sealed by the Central Excise officer: Provided further that in case it is not feasible to remove the packing machine 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 Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 25 of the Central Excise Rules, 2002 . 8. Except as herein provided, all provisions of the Central Excise Act, 1944 and the Central Excise Rules, 2002 , including those relating to recovery of dues and interest payable shall apply mutatis-mutandis. [F.No. 81/17/2007-Cx.3] (Dilip Goyal) Under Secretary to the Government of India Appendix-I Application for 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 cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agent . ........................................ Appendix -II Intimation of payment of duty by the manufacturer of pan masala or pan masala containing tobacco under Notfication No. issued under Rule 15 of the Central Excise Rules, 2002 . Name of the manufacturer : Address of the manufacturing premise: ECC No.: I/We hereby declare that we have paid a sum of Rs. .............., toward the duty liability for the month of ....................., as per particulars given below: (i) No of packing machines installed in factory (ii) Retail Sale Price of the pouches (iii) Duty payment particulars Date of payment Name and address of the Bank and branch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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