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        Central Excise

        Rule 7 - Duty payable to be calculated.

        Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

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        Duty calculation by counting operating packing machines determines monthly excise liability under the specified packing-machines rules. Excise duty for chewing tobacco and unmanufactured tobacco packing machines is calculated monthly by applying the notified rate of duty to the number of operating packing machines in the factory during that month.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Duty calculation by counting operating packing machines determines monthly excise liability under the specified packing-machines rules.

                              Excise duty for chewing tobacco and unmanufactured tobacco packing machines is calculated monthly by applying the notified rate of duty to the number of operating packing machines in the factory during that month.


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