Notification No. 31/2008-Central
Excise (NT) dated 15.7.2008
Makes Pan Masala Packing Machines (Capacity Determination
And Collection of Duty) (Amendment) Rules, 2008.
G.S.R. (E).- 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 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) (Amendment) Rules, 2008.
(2) They shall come into force on the 15th July, 2008.
2. In rule 5 of the said rules, in the Explanation, the following proviso shall
be inserted at the end, namely :-
“Provided that in case of multiple track or multiple line packing machine which
are incapable of performing such additional processes, one such track or line
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.”.
3. In rule 6 of the said rules, in sub-rule (1), for clauses (iv) to (vi), the
following clauses shall be inserted at the end, namely :-
“(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;
(iv)(a) the number of multiple track or multiple line packing machine, which are
incapable of performing additional processes specified in (iv);
(v) the number of multiple track or multiple line packing machines out of (iv)
and (iv)(a), which are installed in his factory;
(vi) the number of multiple track or multiple line packing machines out of (v),
which he intends to operate in his factory for production of notified goods;”.
4. In Form-1, for Sr. No. 8 to 10 and entries relating thereto, the following
Sr. No. and entries shall be substituted, namely:-
“8. 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.:
8A. Number of multiple track or multiple line packing machine, which are
incapable of performing additional processes specified at (8) :
9. Number of multiple track or multiple line packing machines out of (8) and
(8A), which are installed in the factory [please provide separate figures for
(8) and (8A)] :
10. Number of multiple track or multiple line packing machines out of (9), which
the manufacturer intends to operate in his factory for production of notified
goods [please provide separate figures for (8) and (8A)]:”.
[F. No. 341/49/2008-TRU]
[Unmesh Wagh ]
Under Secretary to the Government of India
Note :- The principle rules were published in the Gazette of India vide
notification No. 30/2008-Central Excise (N.T.), dated the 1st July, 2008 [GSR
491(E), dated the 1st July, 2008].
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