Packing machine counts and maximum packing capacity determine excise capacity and duty collection for chewing tobacco products. The number of packing machines in the manufacturer's factory and the maximum packing capacity of those machines for notified goods across various retail sale price categories constitute the factors for determining production capacity and for collection of excise duty under the Rules.
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Provisions expressly mentioned in the judgment/order text.
Packing machine counts and maximum packing capacity determine excise capacity and duty collection for chewing tobacco products.
The number of packing machines in the manufacturer's factory and the maximum packing capacity of those machines for notified goods across various retail sale price categories constitute the factors for determining production capacity and for collection of excise duty under the Rules.
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