Factors relevant to production: packing machines and maximum packing speed determine capacity for excise duty calculation on notified tobacco goods. The operative production factors are the number of packing machines in a manufacturer's factory and the maximum packing speed at which those machines can be operated for packing notified goods across different retail sale price categories, which serve as the basis for assessing productive capacity and duty collection under the packing machine rules.
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Provisions expressly mentioned in the judgment/order text.
Factors relevant to production: packing machines and maximum packing speed determine capacity for excise duty calculation on notified tobacco goods.
The operative production factors are the number of packing machines in a manufacturer's factory and the maximum packing speed at which those machines can be operated for packing notified goods across different retail sale price categories, which serve as the basis for assessing productive capacity and duty collection under the packing machine rules.
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