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        <h1>New Guidelines for Sealing Pan Masala and Gutkha Machines Under Central Excise Act: Notification, Sealing, and Witness Requirements.</h1> This circular outlines procedures for sealing packing machines and premises related to the production of pan masala and gutkha, as per the Central Excise Act. Manufacturers must notify the Deputy or Assistant Commissioner three days in advance if a machine is to be decommissioned. The sealing process involves wrapping machine parts in cloth, sewing, and sealing them, whether stored inside or outside the factory. If the entire factory is closed, machines are unplugged, and premises are sealed with fabric locks. The procedures aim to prevent unauthorized use and must be conducted in the presence of authorized representatives and independent witnesses.

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