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        Rule 8 - Alteration in number of operating packing machines

        Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008

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        Operating packing machine count fixed by maximum installations; duty charged at the highest retail sale price for the month. Rule 8 fixes the monthly number of operating packing machines as the maximum number installed on any day of the month. Duty is payable on the pouch with the highest retail sale price if different prices are produced on a machine during the month. Installed but non-working machines are deemed operating for the month. Starting manufacture of goods of a new retail sale price on an existing machine is treated as an addition to the number of operating machines for the 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.

                              Operating packing machine count fixed by maximum installations; duty charged at the highest retail sale price for the month.

                              Rule 8 fixes the monthly number of operating packing machines as the maximum number installed on any day of the month. Duty is payable on the pouch with the highest retail sale price if different prices are produced on a machine during the month. Installed but non-working machines are deemed operating for the month. Starting manufacture of goods of a new retail sale price on an existing machine is treated as an addition to the number of operating machines for the month.


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