[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 31/2008-Central Excise (N.T.)
New Delhi, the 15th July, 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].
CA. A. Kumar
Published in Excise