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        Central Excise

        Rule 13 - Addition or removal of packing machines and other restrictions

        Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

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        Packing machine notification requirement mandates prior notice, supervised installation or sealing, and restrictions on undeclared packing materials. Manufacturers must give advance notice to the Deputy or Assistant Commissioner before ceasing operation of, removing, or adding packing machines; the Superintendent of Central Excise shall uninstall, seal and supervise removal or allow installation under physical supervision, and if removal is infeasible shall seal the machine to prevent operation. Manufacturers may not keep or trade packing material or notified goods of retail sale prices not declared by them, and must declare balance stock of notified goods and their packing material when permanently discontinuing manufacture at existing retail sale prices.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Packing machine notification requirement mandates prior notice, supervised installation or sealing, and restrictions on undeclared packing materials.

                              Manufacturers must give advance notice to the Deputy or Assistant Commissioner before ceasing operation of, removing, or adding packing machines; the Superintendent of Central Excise shall uninstall, seal and supervise removal or allow installation under physical supervision, and if removal is infeasible shall seal the machine to prevent operation. Manufacturers may not keep or trade packing material or notified goods of retail sale prices not declared by them, and must declare balance stock of notified goods and their packing material when permanently discontinuing manufacture at existing retail sale prices.





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                              ActsIncome Tax
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