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        Central Excise

        CESTAT adjudicated a dispute regarding duty calculation for...

        Tobacco Packing Machine Duty Calculation Resolved: 4th Proviso Rule 9 Applied, No Additional Levy Required for Ceased Production

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                          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.
                                CESTAT adjudicated a dispute regarding duty calculation for tobacco packing machines. The tribunal determined that the appellant is liable to pay duty under the 4th Proviso of Rule 9 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. The court held that duty is payable for the specific period of machine usage, with abatement granted for non-production periods exceeding 15 days. The enhanced duty rate from 17.03.2012 was deemed inapplicable as production had ceased before this date. Consequently, no additional duty demand was sustainable against the appellant, and the appeal was disposed of with the appellant's existing duty payment deemed satisfactory.
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