Duty liability: packing machines producing pouches at varied retail prices attract duty at the highest pouch rate for the month. Amendment to rule 8 provides that where a manufacturer uses an operating packing machine to produce pouches of different retail sale prices during a month, the manufacturer shall be liable to pay the duty applicable to the pouch bearing the highest retail sale price for the whole month; effective date indicated as 13th April, 2010.
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 liability: packing machines producing pouches at varied retail prices attract duty at the highest pouch rate for the month.
Amendment to rule 8 provides that where a manufacturer uses an operating packing machine to produce pouches of different retail sale prices during a month, the manufacturer shall be liable to pay the duty applicable to the pouch bearing the highest retail sale price for the whole month; effective date indicated as 13th April, 2010.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
