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Issues: Whether manufacture of pan masala pouches within the same retail sale price slab amounted to commencement of goods at a new retail sale price on an existing machine so as to attract the first proviso to Rule 8 of the Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 and treat it as an addition in the number of operating packing machines for the month.
Analysis: The scheme of the Rules links deemed production to retail sale price slabs under Rule 5. The expression "new retail sale price" was construed to mean a retail sale price falling in a different slab under the Table to Rule 5. The retail sale price for the purpose of the Notification was the maximum price at which the specified goods may be sold to the ultimate consumer. Since pouches priced at Rs. 0.50 and Rs. 1.00 both fell within the same slab of up to Rs. 1.00, their manufacture did not create a new retail sale price for the purpose of Rule 8. The first proviso to Rule 8 was therefore inapplicable, and no deemed addition of packing machines could be made merely because goods were produced at two prices within the same slab.
Conclusion: The demand based on the first proviso to Rule 8 was unsustainable. The appeal was decided in favour of the assessee.
Ratio Decidendi: For the purpose of the retail-sale-price based scheme, a "new retail sale price" arises only when the manufacturer begins production in a different RSP slab, not when goods are manufactured at different prices within the same slab.
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