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of <h1>Amendment to Central Excise Rules: New Monthly Statement Requirement for Pan Masala Manufacturers u/r 12(1.</h1> The Central Government has amended the Central Excise Rules, 2002, through Notification No. 03/2007-CE(N.T.), effective from its publication date. The amendment introduces a new proviso in Rule 12, sub-rule (1), requiring manufacturers of pan masala and pan masala containing tobacco to submit a monthly statement along with their return. This statement must include details of purchase invoices, specifying suppliers' names and addresses, and sales invoices, detailing buyers' information, description, quantity, and value of goods sold. If goods are dispatched from a factory, the destination address must also be provided.
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