Registration for manufacturing unit of pan masala unit

[Anilkumar Sharma]

Respected sir

I want to start a pan masala manufacturing unit in Uttar Pradesh

So please give advise formalities

Anil Kumar Sharma

99 99 69 8431

99 99 99 8431

[Rajagopalan Ranganathan]

Sir,

As per rule 9 (1) of Central Excise Rules, 2002 "every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goodsor an importer who issues an invoice on which CENVAT Credit can be taken, shall get registered.

For conditions, safeguards and procedure for registration please see Notification No. 36/2001-C.E. (N.T.) dated 26.6.2001 as amended.

[YAGAY andSUN]

Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008.

items like pan masala are covered under compounded levy scheme and therefore specifically excluded from the eligibility of S.S.I. exemption, even when these can be manufactured by SSI. The excise duty for such product shall be levied and collected in accordance with the provisions of the said section 3A. also Refer Notification no. 10/2010 CE (N.T.) dated 27.10.2010.

There Is there no any threshold limit to register with Central Excise Authority/ The registration is required prior to zero production.

The excise duty is to be paid in advance ech month before manufacture and clearances, depending on the production capacity of a manufacturing machine.

You may contact the Jurisdictional Assistant Commissioner in the matter.

2) There may be quite a number of industrial licenses required for pan masala unit. Some of them are as under :-

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008.

Prevention of food adulteration act.

Food Safety and Standards (Packaging & Labelling) Regulations, 2011. FASSI & Legal Metrology Rules.

[YAGAY andSUN]

http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-forms/spl-proc-panmasala.pdf

[KASTURI SETHI]

I support the views of both experts.

[Ganeshan Kalyani]

Enriching discussion. Thanks.

AI Summary

Central Excise registration required; pan masala subject to compounded levy and advance duty payment obligations. Registration with the central excise authority is mandatory and must be obtained prior to production. Pan masala is subject to a compounded levy regime and excluded from SSI exemption; duty is levied under the compounded levy provisions with advance periodic payment tied to machine capacity. Establishing a unit also requires compliance with packaging and labelling, food safety, and legal metrology regulations and obtaining relevant industrial licences.