Sealed Machine

[Guest]

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

[Rama Krishana]

What is your query? Whether your goods are leviable to composite duty / compounded levy etc.?

AI Summary

Operational machine status affects levy of duty when machine is sealed at assessee request and raises evidentiary and classification questions. Whether a machine sealed by the Department at the assessee's request can be treated as an operational machine for imposition of duty, given sealing occurred with assessee concurrence and raising questions on classification and levy, with an initial reply seeking clarification of the nature of the levy rather than resolving the issue.