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        Bills

        Schedule 04 - THE FOURTH SCHEDULE (See section 101) - Provisions of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 to be amended

        Finance (No. 2) Bill, 2014
        SCHEDULES

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        Excise duty liability tied to highest-priced pouch when packing machines produce pouches at varying retail prices monthly. Amendment to rule 8 prescribes that where a manufacturer uses an operating pan masala packing machine to produce pouches of different retail sale prices during a month, the manufacturer is liable to pay the duty applicable to the pouch bearing the highest retail sale price for the whole 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.

                                Excise duty liability tied to highest-priced pouch when packing machines produce pouches at varying retail prices monthly.

                                Amendment to rule 8 prescribes that where a manufacturer uses an operating pan masala packing machine to produce pouches of different retail sale prices during a month, the manufacturer is liable to pay the duty applicable to the pouch bearing the highest retail sale price for the whole month.


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