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          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.

          <h1>Chewing tobacco packing machines: monthly deemed production set by price and capacity bands; annual capacity = monthly x 12.</h1> Rule 5 sets the monthly quantity deemed to be produced per operating packing machine by reference to retail sale price bands (up to Rs.2.00; exceeding Rs.2.00) and machine capacity bands (up to 500; 501-1000; 1001-1500; 1501+ pouches per minute), specifying fixed monthly pouch counts for each band and formulaic entries 22,464 x S and 20,218 x S for the highest capacity band, where S = (r/g) x n. Multi-track/multi-line machines performing moulding/shaping are treated as one machine for pouch calculations, otherwise each track/line counts separately; annual capacity equals monthly quantity x 12.

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