https://www.taxtmi.com/caselaws?id=348858 Classification of a pan masala packing machine under the PMPM Rules turns on whether it is single-track or multiple-track, because duty under the 1 July 2008 notification is levied on a deemed production basis per packing machine and not on actual pouch output. On the technical material described, the machine formed pouches on one track and only appeared to produce more by cutting and filling two pouches at a time, so it was treated as a single-track machine and duty had to be determined accordingly. The text also records that a suo motu review order passed without a show cause notice was set aside as without jurisdiction, and the challenge to it became infructuous. en-us Fri, 08 Sep 2017 00:00:00 +0530 Tue, 03 Oct 2017 06:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348858 Classification of a pan masala packing machine under the PMPM Rules turns on whether it is single-track or multiple-track, because duty under the 1 July 2008 notification is levied on a deemed production basis per packing machine and not on actual pouch output. On the technical material described, the machine formed pouches on one track and only appeared to produce more by cutting and filling two pouches at a time, so it was treated as a single-track machine and duty had to be determined accordingly. The text also records that a suo motu review order passed without a show cause notice was set aside as without jurisdiction, and the challenge to it became infructuous. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348858