https://www.taxtmi.com/caselaws?id=265830 Under the Pan Masala Packing Machine Rules, duty classification depends on the actual track structure of the packing machine, not merely on higher production output. The record indicated that the assessee's machine had a single track, and the increased output resulted from cutting and filling two pouches on the same line. Technical and factual material supported the view that enhanced speed did not convert the machine into a multiple track machine. On that basis, the machine was treated as single track, the contrary classification as double track was found erroneous, and the demand was set aside. en-us Tue, 13 Oct 2015 00:00:00 +0530 Mon, 09 May 2016 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265830 Under the Pan Masala Packing Machine Rules, duty classification depends on the actual track structure of the packing machine, not merely on higher production output. The record indicated that the assessee's machine had a single track, and the increased output resulted from cutting and filling two pouches on the same line. Technical and factual material supported the view that enhanced speed did not convert the machine into a multiple track machine. On that basis, the machine was treated as single track, the contrary classification as double track was found erroneous, and the demand was set aside. Case-Laws Central Excise Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265830