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of <h1>Pan Masala Packing Rule 16: Duty Adjustments for Permanent Factory Closure and Refunds Explained</h1> Rule 16 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, addresses the procedure when a manufacturer permanently ceases operations of all machines in a factory. Upon filing an intimation for surrender of registration with the relevant Central Excise authorities, the duty for the month is calculated pro rata based on the days before the intimation is received. Any excess duty paid is refunded by the 20th of the following month, while any deficiency must be paid by the 5th. Temporary cessation for one or two shifts does not count as ceasing to work.
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