Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 notified vide Notification No. 30/2008-Central Excise (N.T.), dated the 1st July, 2008- Various changes

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....t hereby makes the following rules further to amend the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, namely :- 1. (1) These rules may be called the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) (Amendment) Rules, 2015. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008, - (i) for rule 4, the following rule shall be substituted, namely:- " 4. Factors relevant to production.- The factors relevant to the production of notified goods shall be the number of packing machines in the factory of the manufacturer and the maximum ....

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....1 to Rs. 5.00 6314880 10333440 22963200 7. From Rs. 5.01 to Rs. 6.00 6314880 10333440 22963200 8. Above Rs. 6.00 6177600 10108800 22464000";   (iii) in rule 6,- (a) in sub-rule (1), in clause (x), after the word "number", the words "and details as per clause (vii) " shall be inserted; (b) in sub-rule (2), after the words "approve the declaration", the words " including that of the maximum packing speed at which each of the packing machines available in his factory can be operated for packing of notified goods of various retail sale prices" shall be inserted. (c) in sub-rule (3), after the second proviso, the following proviso shall be inserted, namely:-     &n....

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....r, the duty leviable in respect of such undeclared packing machines shall be determined on the basis of total number of undeclared packing machines found available in the premises, the highest retail sale price of the pouches manufactured with the aid of undeclared packing machines and the rate of duty per packing machine corresponding to the higher maximum packing speed as specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 42/2008-CE dated the 1st July, 2008." (b) in sub-rule (2), for the portion beginning with the words "premises of the unit" and ending with the words "unless", the words "premises of the unit, the retail sale price of the pouches manufactured with the aid of ....