Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 notified vide Notification No. 30/2008-Central Excise (N.T.), dated the 1st July, 2008- Various changes - 05/2015 - Central Excise - Non Tariff
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Capacity determination for pan masala packing machines updated, linking machine speed to deemed production and duty liability. Amendments link deemed monthly production and duty to the number of packing machines and each machine's maximum packing speed across three speed bands for specified retail sale price ranges; declarations, approvals and forms must include machine counts and maximum packing speeds; officers must re-determine annual capacity within three working days; duty for undeclared machines is assessed by undeclared count, highest retail sale price of pouches from those machines and the rate for the higher maximum packing speed.
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.
Capacity determination for pan masala packing machines updated, linking machine speed to deemed production and duty liability.
Amendments link deemed monthly production and duty to the number of packing machines and each machine's maximum packing speed across three speed bands for specified retail sale price ranges; declarations, approvals and forms must include machine counts and maximum packing speeds; officers must re-determine annual capacity within three working days; duty for undeclared machines is assessed by undeclared count, highest retail sale price of pouches from those machines and the rate for the higher maximum packing speed.
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