Central Excise Rules, 2002 has been amended to provide that an assessee manufacturing pan masala falling under tariff item 2106 90 20 or pan masala containing tobacco falling under tariff item 2403 99 90, shall also file, along with the return, for the month to which the said return relates, a statement summarizing,-

(i) the purchase invoices for the month with the names and addresses of the suppliers of betel nut, tobacco and packing material along with the quantity of the said goods purchased; and

(ii) the sales invoices for the month with the names and addresses of the buyers, description, quantity and value of goods sold by the assessee.

Further, in case goods are not sold from the factory, the address of the premises to which the goods are dispatched from the factory shall also be provided.

Notification No. 3/2007 CE(NT) dated 8-2-2007

Rule 12 of Central Excise Rules, 2002

Additional statement requirement for pan masala manufacturers: disclose suppliers, purchases, buyers, sales details and dispatch address. Manufacture of pan masala requires an additional statement filed with the monthly return summarizing purchase invoices identifying suppliers of betel nut, tobacco and packing material with quantities purchased, and summarizing sales invoices with buyers' names and addresses and the description, quantity and value of goods sold; if goods are not sold from the factory, the dispatch premises address must also be provided.