Government of India
Ministry of Finance
(Department of Revenue)

Notification No.45/2008-Central Excise (N.T.)

New Delhi the 10th October , 2008

Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008

In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to further amend the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as the said rules), namely :-

1.  (1) These rules may be called the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Second Amendment Rules, 2008.
   
   (2) They shall come into force on the 20 th October, 2008.
   
   
2.  In the said rules, -
   
   (i) in rule 6,-
   
   (a) in sub-rule (1), in the proviso, for the words “ at least fifteen days”, the word s “at least seven days ” shall be substituted ;
   
   (b) in sub-rule (2), for the words “five working days ”, the word s “three working days” shall be substituted ;
   
   (c) in sub-rule (6), for the words “at least fifteen days ”, the word s “at least three working days” shall be substituted.
   
   (ii) in rule 10, for the words “ at least seven days”, the word s “at least three working days” shall be substituted.
   
   (iii) in rule 13,-
   
   (a) in sub-rule (1), for the words “ at least seven days”, the word s “at least three working days” shall be substituted ;
   
   (b) in sub-rule (2), for the words “ at least seven days”, the word s “at least three working days” shall be substituted.
   
   (iv) for rule 16, the following rule shall be substituted, namely:-
   
   “16. Factories ceasing to work. - Notwithstanding anything contained in these rules, where a manufacturer permanently ceases to work in respect of all the machines installed in the factory and who has filed an intimation for surrender of registration with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, for this purpose, the duty payable by him for the month shall be calculated pro rata on the basis of the total number of days in the said month and 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, “ceases to work” shall not include a manufacturer who ceases to operate his factory for one or two shifts only.”
   
   (v) in rule 17, for sub-rule (2), the following sub-rule shall be substituted, namely:-
   
   “(2). If it is found that goods have been manufactured in or cleared from a unit which is not registered with the jurisdictional Central Excise Office, then the duty liability of such unit shall be determined on the basis of number of packing machines found available in the premises of the unit and the retail sale price of the pouches manufactured with the aid of such packing machines and unless evidence to the contrary is provided to the satisfaction of the Central Excise Officer, such machines shall be deemed to have been in operation since the 1st July, 2008 and shall be construed as operating packing machines for the purposes of rule 7 and dealt with accordingly.”.

[Sonal Bajaj ]
Under Secretary to the Government of India
[F. No. 341/49/2008-TRU( Pt I)]

Note. - The principal rules were notified vide notification number 30/2008-Central Excise (N.T.), dated the 1st July, 2008 and were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 491(E), dated the 1st July, 2008 and were last amended vide notification number 31/2008-Central Excise (N.T.), dated the 15th July, 2008, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.528(E), dated the 15th July, 2008.