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TMI BlogExcise duty provisions for Pan Masala and Gutkha notified -Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008X X X X Extracts X X X X X X X X Extracts X X X X ..... efinitions. - In these rules, unless the context otherwise requires,- (a) Act means the Central Excise Act, 1944 (1 of 1944) ; (b) notified goods means goods specified by the Central Government by notification under sub-section (1) of section 3A of the Act; (c) packing machine includes all types of Form, Fill and Seal (FFS) Machines and Profile Pouch Making Machines, by whatever name called, whether vertical or horizontal, with or without collar, single track or multi-track, and any other type of packing machine used for packing of pouches of notified goods; (d) pan masala means excisable goods falling under tariff item 21069020 of the First Schedule to the Tariff Act; (e) pan masala containing tobacco means excisable goods defined in Note 4 of Chapter 24 of the First Schedule to the Tariff Act and falling under tariff item 2403 99 90 of the same Schedule; (f) retail sale price means retail sale price as specified by the Central Government, in Explanation 3 to the opening paragraph in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.42/2008-CE, dated the 1st July, 2008 ; (g) Tariff A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the goods, etc., two such tracks or lines 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. 6. Declaration to be filed by the manufacturer. - (1) A manufacturer of notified goods shall, immediately on coming into force of these rules, and, in any case, not later than ten days, declare, in Form 1, - (i) the number of single track packing machines available in his factory; (ii) the number of packing machines out of (i), which are installed in his factory; (iii) the number of packing machines out of (ii), which he intends to operate in his factory for production of notified goods; (iv) the number of multiple track or multiple line packing machine, which besides packing the notified goods in pouches, perform additional processes involving moulding and giving a definite shape to such pouches with a view to distinguish the brand or to prevent the counterfeiting of the goods, etc; (v) the number of multiple track or multiple line packing machines out of (iv), which are installed in his factory; (vi) the number of multiple track or multiple line packing mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se or the Assistant Commissioner of Central Excise, as the case may be, may communicate later on but not later than thirty days of filing of the declaration. (3) The annual capacity of production shall be calculated by application of the appropriate quantity that is deemed to be produced by use of one operating packing machine as specified in rule 5 to the number of operating packing machines in the factory during the month beginning which the capacity is being determined. (4) The number of operating packing machines during any month shall be equal to the number of packing machines installed in the factory during that month. (5) The machines which the manufacturer does not intend to operate shall be uninstalled and sealed by the Superintendent of Central Excise and removed from the factory premises under his physical supervision: Provided that in case it is not feasible to remove such packing machine out of the factory premises, it shall be uninstalled and sealed by the Superintendent of Central Excise in such a manner that it cannot be operated. (6) In case a manufacturer wishes to make any subsequent changes with respect to any of the parameters which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of July, 2008: Provided further that if the manufacturer fails to pay the amount of duty by due date, he shall be liable to pay the outstanding amount along with the interest at the rate specified by the Central Government vide notification under section 11AB of the Act on the outstanding amount, for the period starting with the first day after due date till the date of actual payment of the outstanding amount: Provided also that in case of increase in the number of operating packing machines in the factory during the month on account of addition or installation of packing machines, the differential duty amount, if any, shall be paid by the 5 th day of the following month: Provided also that in case a manufacturer permanently discontinues manufacturing of goods of existing retail sale price or commences manufacturing of goods of a new retail sale price during the month, the monthly duty payable shall be recalculated pro-rata on the basis of the total number of days in that month and the number of days remaining in that month counting from the date of such discontinuation or commencement and the duty liability for the month shall not be discharged unless the differentia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the case may be, with a copy to the Superintendent of Central Excise, at least seven days prior to the commencement of said period, who on receipt of such intimation shall direct for sealing of all the packing machines available in the factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that these cannot be operated during the said period: Provided that during such period, no manufacturing activity, whatsoever, in respect of notified goods shall be undertaken and no removal of goods shall be effected by the manufacturer: Provided further that when the manufacturer intends to restart his production of notified goods, he shall inform to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, of the date from which he would restart production, whereupon the seal fixed on packing machines would be opened under the physical supervision of Superintendent of Central Excise. 11. Retail sale price to be declared on the package.- Every manufacturer shall declare the retail sale price of the notified goods on the package of such goods: Provided that if the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch goods: Provided that where the manufacturer alters or tampers the declared retail sale price resulting into more than one retail sale price available on such goods, then, the highest of such retail sale price shall be taken as the retail sale price of all such goods. (iv) If the retail sale price of goods cannot be ascertained under (i) to (iii), the retail sale price shall be ascertained in accordance with the principles of this rule. 13. Addition or removal of packing machines and other restrictions. - (1) In case a manufacturer does not intend to further operate a packing machine, he shall intimate the same to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, at least seven days in advance, whereupon the same shall be uninstalled and sealed by the Superintendent of Central Excise and removed from the factory premises under his physical supervision: Provided that in case it is not feasible to remove such packing machine out of the factory premises, it shall be uninstalled and sealed by the Superintendent of Central Excise in such a manner that it cannot be operated. (2) In case a manufacturer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total number of days before the date of receipt of said intimation with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and the duty paid for the month in accordance with the notification shall be adjusted towards the duty so calculated and on such adjustment, if there is any excess payment, it shall be refunded to the manufacturer by the 20 th day of the following month and deficiency, if any, shall be payable by him by the 5 th day of the following month. Explanation . - For the purposes of this rule, a manufacturer, who ceases to operate his factory for one or two shifts only, shall not be deemed to have ceased to work. 17. Penalty for contraventions, etc.- (1) Subject to the provisions of section 11AC of the Act, if any manufacturer produces or removes notified goods in contravention of any provision of these rules, then all such goods shall be liable to confiscation, and the manufacturer shall be liable to a penalty not exceeding the duty leviable on the notified goods in respect of which aforesaid contravention has been committed. (2) If it is found that goods have been cleared from a unit wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s can be operated for packing of notified goods of various retail sale prices: 12. Description of goods to be manufactured including whether pan masala or gutkha or both are to be manufactured, their brand names, etc : 13. Retail sale prices of the pouches to be manufactured during the financial year: 14. The ground plan and details of the part or section of the factory premises intended to be used by him for manufacture of notified goods of different retail sale prices and the number of machines intended to be used by him in each of such part or section: 15. Declaration : (a) I/We further declare that the particulars furnished above are true and correct in all respects. In case any particulars are found to be untrue/incorrect, I/We undertake to pay any additional amount of excise duty on pan masala and pan masala containing tobacco manufactured by me/us as per provisions of the Central Excise Act, 1944 (1 of 1944) or the rules or notifications issued thereunder. (b) I/We further undertake that any addition or removal of the packing machine would be done under the physical supervision of the Central Excise Officer as per the procedure provided in the Pan Masala P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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