Number of operating packing machines rule treats peak installed machines as operative and applies highest pouch retail price duty. The rule fixes the monthly count of operating packing machines as the maximum number installed on any day of the month; installed but non-working machines are deemed operating. If an operating machine produces pouches of differing retail sale prices during a month, duty is payable at the rate applicable to the pouch with the highest retail sale price for the whole month.
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Provisions expressly mentioned in the judgment/order text.
Number of operating packing machines rule treats peak installed machines as operative and applies highest pouch retail price duty.
The rule fixes the monthly count of operating packing machines as the maximum number installed on any day of the month; installed but non-working machines are deemed operating. If an operating machine produces pouches of differing retail sale prices during a month, duty is payable at the rate applicable to the pouch with the highest retail sale price for the whole month.
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