Alert for manufactures of Pan Masala - Provisions of compounded levy scheme made more stringent

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Alert for manufactures of Pan Masala - Provisions of compounded levy scheme made more stringent
News and Press Release
Dated:- 21-10-2008

All the manufacturers of Pan Masala are facing great challenge now days. They are forced to pay heavy duty on the basis of capacity of production per machine. As understood, many manufactures of Pan Masala have filed writ petition before the variou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s High Courts challenging the capacity based duty on various grounds and Central Government has filed an appeal before the Supreme Court to transfer all the pending appeals / writ petitions from the High courts to Supreme Court. In the meantime, Central Government has made the provisions of production based duty more stringent. These provisions are as follows; Time frame for filing declaration a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd approval has been reduced substantially. Accordingly, now - A declaration for commencement of a new unit is required to be filed at least 7 days in advance (earlier 15 days) Superintendent has to approve the declaration in 3days (earlier 5 days) Any change in the relation to packing machine is required to be intimated at least 3 days in advance (earlier 15 days) Intimation to stop a pac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... king machine to be submitted at least 3 days in advance (earlier 7 days) To add or install in packing machine an intimation is required to be submitted at least 3 days in advance (earlier 7 days) Where a manufacturer ceases to work Now a manufacturer who ceases to work is required to surrender his registration (Earlier mere intimation was required) Non payment of duty as per capacity of pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... duction scheme If it is found that a duty is not being paid under section 3A, the duty shall be demanded from 1-7-2008 (unless contrary is proved) Relevant Provisions: Section 3A of Central Excise Act, 1944 Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 [as Amended] Notification No. 45/2008-CE(NT) dated -20-10-2008 Notification No. 29/2008-CE(NT) dat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed -01-07-2008 Notification No. 42/2008-CE dated -01-07-2008
News - Press release - PIB .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X