Deemed production basis determines excise duty for machine packed smokeless tobacco, not actual output or machine speed. Excise duty for machine-packed smokeless tobacco is calculated on deemed production per operating packing machine and the Retail Sale Price on pouches, with the number of packing machines in the factory prescribed as the sole objective factor for levy determination; duty must not be re determined on the basis of actual production or machine speed, and field formations and taxpayers are to be notified accordingly.
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.
Deemed production basis determines excise duty for machine packed smokeless tobacco, not actual output or machine speed.
Excise duty for machine-packed smokeless tobacco is calculated on deemed production per operating packing machine and the Retail Sale Price on pouches, with the number of packing machines in the factory prescribed as the sole objective factor for levy determination; duty must not be re determined on the basis of actual production or machine speed, and field formations and taxpayers are to be notified accordingly.
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