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    <title>2015 (4) TMI 534 - CESTAT NEW DELHI</title>
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    <description>Rule 8 of the Pan Masala Packaging Machines Rules, 2008 is applied only where products on a packing machine fall in different retail sale price slabs; where both products fall within the same slab, the machine is treated as one packing machine and double duty is not justified. The demand was also noted as prima facie time-barred. On that basis, the appellant was granted waiver of pre-deposit and stay of recovery.</description>
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      <description>Rule 8 of the Pan Masala Packaging Machines Rules, 2008 is applied only where products on a packing machine fall in different retail sale price slabs; where both products fall within the same slab, the machine is treated as one packing machine and double duty is not justified. The demand was also noted as prima facie time-barred. On that basis, the appellant was granted waiver of pre-deposit and stay of recovery.</description>
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