Failure to register manufacturing machines under special procedure triggers specified penalty per unregistered machine and potential seizure unless promptly regularised.

A new provision imposes a per machine penalty where manufacturers contravene a notified special procedure for machine registration, requiring payment of one lakh rupees for each unregistered machine in addition to any Chapter XV penalties. Each unregistered machine is also liable to seizure and confiscation, subject to a proviso that confiscation will not occur if the penalty is paid and the machine is registered under the special procedure within three days of receiving the penalty communication.

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