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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.
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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