9911796707
TMI Blog2014 (12) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ti-piece packages for retail sale, as it is these processes only which would amount to manufacture. The machines, which merely shrink wrap the cartons containing pan masala pouches would not be covered by the definition of ‘packing machines’ in Rule 2(c) of the Pan Masala Packing Machines Rules, 2008, as the shrink wrapping of the cartons containing pan masala pouches is not a process which amounts to manufacture under Section 2(f)(iii). The impugned order, therefore, is not sustainable. - Decided in favour of assessee. - E/59984/2013 - Final Order No. A/51448/2014-EX[DB] - Dated:- 13-3-2014 - G. Raghuram, President and Shri Rakesh Kumar, Member (T) Shri Rupesh Kumar and Aditya Kumar, Advocates, for the Appellant. Shri Promod K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on 17-8-2011 and he also conducted verification under Panchnama prepared on that date. On 25-8-2011, the jurisdictional Dy. Commissioner of Central Excise wrote to the Range Superintendent to verify as to whether the carton shrink wrap machines are packing machines as defined under Rule 2(c) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. The Dy. Commissioner also directed the Range Superintendent to inform him about the functions of the machines. The appellant supplied all the information about the machines to the Superintendent also informed the Superintendent about the commissioning of the machines. On 7-11-2011, the appellant clarified to the Range Superintendent that the machines are o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th stay application. 4. Heard both the sides. 5. Though this matter was listed for hearing of the stay application only, since only a short issue is involved, the matter was heard for final disposal with the consent of both the sides. 6. Shri Rupesh Kumar and Shri Aditya Kumar, ld. Counsels for the appellant, pleaded that pan masala pouches manufactured by the appellant are packed in cardboard cartons, that the machines, in question, only shrink wrap the cartons by heat shrinkable film, that these machines are the machines for packing of the cartons and not the machines for packing pan masala in pouches, that these machines are not covered by the definition of pan masala packing machine as given in Rule 2(c) of the Pan Masala Pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of packing machine as given in Rule 2(c) of the Pan Masala Packing Machine Rules, 2008. 10. The definition of packing machine as given in Rule 2(c) of the Pan Masala Packing Machine Rules, 2008 is as under :- 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. The department s contention is that the expression any other type of packing machine used for packing of the pouches of the notified goods would cover the machines, in question, which are the carton shrink wra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er would amount to manufacture. Pan Masala containing tobacco i.e gutka, falling under sub-heading No. 2403,99,90 figures against Sl. No. 28 of the Third Schedule. Thus, the packing of the pan masala into pouches meant for retail sale or repacking of such pouches into multi piece packages for retail sale would amount to manufacture and Pan Masala Packing Machines Rules, 2008 would be applicable only to those machines which bring into existence such pan masala pouches or multi-piece packages for retail sale, as it is these processes only which would amount to manufacture. The machines, which merely shrink wrap the cartons containing pan masala pouches would not be covered by the definition of packing machines in Rule 2(c) of the Pan Masala ..... X X X X Extracts X X X X X X X X Extracts X X X X
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