https://www.taxtmi.com/caselaws?id=259457 Under the Pan Masala Packing Machine Rules, 2008, the first proviso to Rule 8 is explained as applying only when manufacture begins at a retail sale price falling in a different slab. The commentary reads Rule 5 and Rule 8 together to show that different prices within the same slab do not create a new retail sale price for additional machine liability. On that reading, the scheme avoids repeated levy on the same deemed production from the same packing machine. en-us Mon, 15 Dec 2014 00:00:00 +0530 Thu, 16 Apr 2015 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259457 Under the Pan Masala Packing Machine Rules, 2008, the first proviso to Rule 8 is explained as applying only when manufacture begins at a retail sale price falling in a different slab. The commentary reads Rule 5 and Rule 8 together to show that different prices within the same slab do not create a new retail sale price for additional machine liability. On that reading, the scheme avoids repeated levy on the same deemed production from the same packing machine. Case-Laws Central Excise Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259457