Pan Masala – No export and clearance without duty

By Vijay Kumar

AS per Rule 19 of the Central Excise Rules,

1. Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.

2. Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises,for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner.

Now these facilities will not be available for Pan Masala that is pan masala cannot be exported without payment of duty and no goods can be cleared from a factory without payment of duty for manufacture of Pan Masala.

The Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 has been amended.

Notification NO. 5/2009-Central Excise ( N.T.) Dated: March 05, 2008