This Act introduces a cess on the manufacture or production of specified goods, specifically pan masala, to augment resources for national security and public health. It mandates registration for taxable persons and establishes a framework for the levy, collection, and computation of the cess based on machine speed or manual process capacity. The Act includes provisions for audit, assessment, inspection, search, seizure, and penalties for non-compliance or evasion. It also outlines procedures for appeals and revisions of orders passed under the Act. The Central Government is empowered to make rules and amend the schedule of goods subject to the cess.

This Act introduces a cess on the manufacture or production of specified goods, specifically pan masala, to augment resources for national security and public health. It mandates registration for taxable persons and establishes a framework for the levy, collection, and computation of the cess based on machine speed or manual process capacity. The Act includes provisions for audit, assessment, inspection, search, seizure, and penalties for non-compliance or evasion. It also outlines procedures for appeals and revisions of orders passed under the Act. The Central Government is empowered to make rules and amend the schedule of goods subject to the cess.