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

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....20, 2008 In exercise of the powers conferred by sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to further amend the  Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 (hereinafter referred to as the said rules), namely :-  1. (1) These rules may be call....

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....n days", the words "at least three working days" shall be substituted ; (b) in sub-rule (2), for the words " at least seven days", the words "at least three working days" shall be substituted . (iv) for rule 16, the following rule shall be substituted, namely:- "16. Factories ceasing to work. - Notwithstanding anything contained in these rules, where a manufacturer permanently ceases to w....

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....all be refunded to the manufacturer by the 20 th day of the following month and deficiency, if any, shall be payable by him by the 5 th day of the following month. Explanation. - For the purposes of this rule, "ceases to work" shall not include a manufacturer who ceases to operate his factory for one or two shifts only." (v) in rule 17, for sub-rule (2), the following sub-rule shall be subst....