Notice periods reduced for pan masala packing machines; duty calculation and cessation rules tightened with deemed-operation provisions. Amendments shorten notice and processing periods for capacity and duty procedures, provide a pro rata duty calculation and specified refund and payment timelines where a manufacturer permanently ceases work (excluding cessation of one or two shifts), and treat packing machines found in unregistered units as deemed operational from an earlier date unless contrary evidence is provided, for determining duty liability.
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Provisions expressly mentioned in the judgment/order text.
Notice periods reduced for pan masala packing machines; duty calculation and cessation rules tightened with deemed-operation provisions.
Amendments shorten notice and processing periods for capacity and duty procedures, provide a pro rata duty calculation and specified refund and payment timelines where a manufacturer permanently ceases work (excluding cessation of one or two shifts), and treat packing machines found in unregistered units as deemed operational from an earlier date unless contrary evidence is provided, for determining duty liability.
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