Permissible quantity tolerance allowed for packaged pan masala, chewing tobacco and gutkha for tariff determination. For tariff value determination under the central excise notifications classifying retail packs by weight, an upward tolerance on declared net weight for packaged pan masala, chewing tobacco and gutkha filled by certified automatic machines is permitted; the Board allows a specified maximum error in excess of the declared net quantity for the listed retail package categories and applies the same tolerance to packages under the referenced earlier notification.
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Provisions expressly mentioned in the judgment/order text.
Permissible quantity tolerance allowed for packaged pan masala, chewing tobacco and gutkha for tariff determination.
For tariff value determination under the central excise notifications classifying retail packs by weight, an upward tolerance on declared net weight for packaged pan masala, chewing tobacco and gutkha filled by certified automatic machines is permitted; the Board allows a specified maximum error in excess of the declared net quantity for the listed retail package categories and applies the same tolerance to packages under the referenced earlier notification.
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