Excise duty provisions for Pan Masala and Gutkha notified -Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 - 30/2008 - Central Excise - Non Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Capacity-based excise duty: packing machine count determines monthly duty and reporting obligations for pan masala and gutkha manufacturers. Excise duty for pan masala and gutkha is determined by the number of packing machines in a factory, with a table linking retail sale price bands to a deemed monthly output per operating packing machine; manufacturers must declare machine counts, installation and intended operation, product details and retail sale prices in Form 1 for approval and capacity determination, and pay monthly duty based on operating machines with required filings, supervised sealing or uninstallation for non-operating machines, pro rata adjustments on changes, prohibition of CENVAT credit, packaging price declaration requirements, and enforcement measures including confiscation and penalties for contraventions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Capacity-based excise duty: packing machine count determines monthly duty and reporting obligations for pan masala and gutkha manufacturers.
Excise duty for pan masala and gutkha is determined by the number of packing machines in a factory, with a table linking retail sale price bands to a deemed monthly output per operating packing machine; manufacturers must declare machine counts, installation and intended operation, product details and retail sale prices in Form 1 for approval and capacity determination, and pay monthly duty based on operating machines with required filings, supervised sealing or uninstallation for non-operating machines, pro rata adjustments on changes, prohibition of CENVAT credit, packaging price declaration requirements, and enforcement measures including confiscation and penalties for contraventions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
