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    <title>2016 (5) TMI 511 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court set aside the Assistant Commissioner&#039;s duty determination on &#039;Sada Pan Masala&#039;, directing a re-determination based on the correct production speed of 700 pouches per minute instead of the initially declared 1000 pouches per minute. The Court emphasized the importance of accurately declaring the packing machine&#039;s operating speed for duty assessment under the Rules of 2008, ruling in favor of the petitioner&#039;s argument for duty assessment based on the actual machine capacity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327530</link>
      <description>The High Court set aside the Assistant Commissioner&#039;s duty determination on &#039;Sada Pan Masala&#039;, directing a re-determination based on the correct production speed of 700 pouches per minute instead of the initially declared 1000 pouches per minute. The Court emphasized the importance of accurately declaring the packing machine&#039;s operating speed for duty assessment under the Rules of 2008, ruling in favor of the petitioner&#039;s argument for duty assessment based on the actual machine capacity.</description>
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