Sealed Machine

[Sanjay Wahi]

Can a machine sealed by the Department, on request of the assessee, be considered as an operational machine for levy of duty.

Any relevant case laws

AI Summary

Clarification Sought on Duty Levy for Machine Sealed by Department Under Central Excise Rules: Composite or Compounded? A query was raised regarding whether a machine sealed by the Department, at the request of the assessee, can be considered operational for the purpose of duty levy under Central Excise. The response sought clarification on whether the goods in question are subject to composite duty or compounded levy, indicating that more details are needed to provide a definitive answer.