https://www.taxtmi.com/caselaws?id=267511 The retail-sale-price based scheme under Rule 5 treats deemed production by reference to retail sale price slabs, and a "new retail sale price" arises only when production begins in a different slab. Goods manufactured at Rs. 0.50 and Rs. 1.00 both fell within the same slab up to Rs. 1.00, so production at those prices did not amount to commencement at a new retail sale price for Rule 8. The first proviso to Rule 8 was therefore inapplicable, and no deemed addition of packing machines could be made merely because goods were sold at two prices within the same slab. The demand was unsustainable. en-us Wed, 28 Oct 2015 00:00:00 +0530 Wed, 03 Feb 2016 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267511 The retail-sale-price based scheme under Rule 5 treats deemed production by reference to retail sale price slabs, and a "new retail sale price" arises only when production begins in a different slab. Goods manufactured at Rs. 0.50 and Rs. 1.00 both fell within the same slab up to Rs. 1.00, so production at those prices did not amount to commencement at a new retail sale price for Rule 8. The first proviso to Rule 8 was therefore inapplicable, and no deemed addition of packing machines could be made merely because goods were sold at two prices within the same slab. The demand was unsustainable. Case-Laws Central Excise Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267511