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Goods cleared from factories with packing machines deemed produced using them, affecting excise capacity determination and duty. For capacity determination and duty collection under the 2026 packing-machine rules, goods cleared from a factory where a packing machine is installed are deemed to have been manufactured or produced with the aid of a packing machine, regardless of whether the machine is in use or in working condition.
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.
Goods cleared from factories with packing machines deemed produced using them, affecting excise capacity determination and duty.
For capacity determination and duty collection under the 2026 packing-machine rules, goods cleared from a factory where a packing machine is installed are deemed to have been manufactured or produced with the aid of a packing machine, regardless of whether the machine is in use or in working condition.
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