Pan Masala
The Pan Masala Packing Machines (Capacity Determination and Collection of duty) Rules 2008 have been amended. In Rule 5 of these Rules, the following proviso has been inserted in the explanation.
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 purpose of calculation of number of pouches.
The explanation to the Rule reads that in case of multiple line packing machines which are capable of performing additional functions like moulding and giving a definite shape to the pouch, two such lines / tracks will be treated as a single machine for the purpose of calculation of the capacity.
If a multi track machine has two packing and two moulding lines, and the two moudling lines are not functional, as per the existing explanation, it will be treated as a single machine though two lines are used for production. May be to avoid this, the above proviso has been inserted. Now if the additional lines/tracks are incapable then each line will be treated as one single machine. Similarly if the multi line machine has no additional functions, then also each line will be treated as a single machine.
Consequential amendments have been made to the rest of the Rule 6 and the declaration Form 1 prescribed.
The Tariff Notification No. 42/2008-Central Excise, dated 1st July, 2008, is also amended suitably.
Notification dated 15.7.2008 and Notification dated 15.7.2008