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Issues: Whether the first proviso to Rule 8 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 was attracted where the manufacturer used the same packing machine to produce pouches falling within different retail sale price brackets but within the same slab.
Analysis: Rule 5 determines deemed production per operating packing machine month-wise on the basis of the retail sale price slab of the notified goods. The expression "new retail sale price" in the first proviso to Rule 8 has to be read in the context of Rule 5 and applies only when a machine begins manufacturing goods falling in a different RSP slab. Where the pouches remain within the same slab, manufacture of goods at more than one retail price does not amount to commencement of a new retail sale price so as to deem an additional operating packing machine. On that reasoning, the departmental view that duty had to be doubled merely because two RSPs were manufactured on the same machine was rejected.
Conclusion: The first proviso to Rule 8 was not attracted. The differential duty demand was unsustainable and the appeals succeeded in favour of the assessee.
Ratio Decidendi: For the purpose of deemed production under Rule 5, manufacture of goods at different retail prices within the same RSP slab does not constitute commencement of a new retail sale price so as to deem an addition of operating packing machines under the first proviso to Rule 8.
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