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The principal notification No.4/2006-Central Excise, dated the 1st March, 2006 was published in the Gazette of India, Extraordinary, part II, section 3, sub-section (i) vide number G.S.R.94 (E), dated the 1st March, 2006, and was last amended by notification No. 30/2008-Central Excise, dated the 4th June, 2008 published vide number G.S.R. 426(E), dated the 4th June, 2008.
In exercise of the powers conferred by Rule 15 of the Central Excise Rules, 2002, the Central Government hereby rescinds, with immediate effect, the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.38/2007-Central Excise, dated the 19th December, 2007 published in the Gazette of India, Extraordinary, Part-II, Section 3,Sub-Section (i), vide GSR No.558, dated 19th December, 2007.
Provided that in case of multiple track or multiple line packing machine which are incapable of performing such additional processes, each such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the duty liability.
“Provided that in case of multiple track or multiple line packing machine which are incapable of performing such additional processes, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month.
– For the purposes of this notification, if there are multiple track or multiple line packing machine which besides packing the specified goods in pouches, perform additional processes involving moulding and giving a definite shape to such pouches with a view to distinguish the brand or to prevent the counterfeiting of the goods, etc., two such tracks or lines shall be deemed to be one individual packing machine for the purposes of calculation of the duty liability.
For the purposes of this rule, if there are multiple track or multiple line packing machine which besides packing the notified goods in pouches, perform additional processes involving moulding and giving a definite shape to such pouches with a view to distinguish the brand or to prevent the counterfeiting of the goods, etc., two such tracks or lines shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month.
For the purposes of this notification, packing machine includes all types of Form, Fill and Seal (FFS) machines and Profile Pouch Making Machine, by whatever names called, whether vertical or horizontal, with or without collar, single-track or multi-track, and any other type of packing machine used for packing of pouches of notified goods.
I am directed to refer to the Section 11DDA of the Central Excise Act, 1944 (hereinafter referred to as “the Act”) inserted by the Taxation Laws (Amendment) Act, 2006, with effect from 13.7.2006. This section provides for provisional attachment of property for the purpose of protecting the interests of revenue during the pendency of any proceedings under Section 11A or Section 11D of the Act.
G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, on being satisfied that it is necessary in the public interest so to do.
I am directed to inform that the Board has decided not to file a review petition in the case of M/s Jayanti Food processing {Ref. 2007(215) ELT 327(S.C.) dated 22.08.07}.In this case, the Supreme Court has pronounced on the applicability of SWM (PC) Rules, 1977 in the context of assessment under section 4 or section 4A.
