Actual packing speed governs assessment, not theoretical capacity, where inspection shows a lower operative machine speed.

The maximum packing speed under the packing machines rules was to be determined by the machine's actual operating speed found at inspection, not by a theoretical higher capacity stated in a Chartered Engineer's opinion. As the machine was operating at 696.5 pouches per minute and no contrary material showed a greater present capacity, that inspected speed governed the assessment. The engineer's view that the machine could be reset to a higher speed was insufficient without evidence of actual operative capacity. Any future alteration in speed remained subject to advance intimation by the assessee.

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Issues: Whether the maximum packing speed of the assessee's pan masala machine had to be determined at 1000 pouches per minute on the basis of the Chartered Engineer's opinion, or at the speed actually found during inspection.

Analysis: The machine was found operating at 696.5 pouches per minute during inspection, and there was no contrary material showing a higher operative speed. The Chartered Engineer's observation that the machine could be reset to a higher speed was not supported by positive evidence of actual capacity. In similar cases, the operative speed found at inspection was taken as the present maximum speed until any alteration or deviation in the machine was made. The determination under the packing machines rules therefore had to reflect the existing operational speed, with a continuing obligation to report any future alteration.

Conclusion: The maximum speed was to be taken as about 696.5 pouches per minute at present, and the appellant was required to intimate any future alteration in advance.

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