Abatement for non production: duty reduced subject to prior intimation, supervised sealing of machines, and controlled restart. Rule 10 provides that duty shall be abated proportionately where a factory does not produce the notified goods for any continuous period of fifteen days or more, provided the manufacturer gives at least three working days' intimation to the Deputy or Assistant Commissioner with a copy to the Superintendent, who will supervise sealing of all packing machines to prevent operation. No manufacturing of notified goods or removals are permitted during the period, except removal of goods produced before the period within the first two days; restarting production requires notice and supervised unsealing.
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Provisions expressly mentioned in the judgment/order text.
Abatement for non production: duty reduced subject to prior intimation, supervised sealing of machines, and controlled restart.
Rule 10 provides that duty shall be abated proportionately where a factory does not produce the notified goods for any continuous period of fifteen days or more, provided the manufacturer gives at least three working days' intimation to the Deputy or Assistant Commissioner with a copy to the Superintendent, who will supervise sealing of all packing machines to prevent operation. No manufacturing of notified goods or removals are permitted during the period, except removal of goods produced before the period within the first two days; restarting production requires notice and supervised unsealing.
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