Amends Notification No. 42/2008-Central Excise, dated the 1st July, 2008 (Specified rate of duty payable on the basis of capacity of production on Pan Masala and Gutkha) - 43/2008 - Central Excise - Tariff
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Deemed Individual Packing Machine rule treats each non processing track as separate for capacity based excise duty calculation. Proviso to Explanation 2 of Notification No. 42/2008-Central Excise provides that each track or line of a multiple track or multiple line packing machine which cannot perform specified additional processes shall be deemed an individual packing machine for calculation of duty liability under the capacity-based tariff rule applicable to pan masala and gutkha.
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.
Deemed Individual Packing Machine rule treats each non processing track as separate for capacity based excise duty calculation.
Proviso to Explanation 2 of Notification No. 42/2008-Central Excise provides that each track or line of a multiple track or multiple line packing machine which cannot perform specified additional processes shall be deemed an individual packing machine for calculation of duty liability under the capacity-based tariff rule applicable to pan masala and gutkha.
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