https://www.taxtmi.com/caselaws?id=356315 Under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, the monthly duty framework treats the calendar month as the basic unit, but the special pro-rata recalculation in the fourth proviso to Rule 9 applies when manufacture of goods of a new retail sale price begins during the month. Rule 8 governs additions or changes in operating machines during the month and deems the maximum number of operating machines installed on any day as the monthly figure, while Rule 9 specifically adjusts duty for the remaining days where new MRP production starts mid-month. The provisions must be read harmoniously so that the Rule 9 proviso is not made redundant. en-us Tue, 27 Feb 2018 00:00:00 +0530 Thu, 01 Mar 2018 07:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356315 Under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, the monthly duty framework treats the calendar month as the basic unit, but the special pro-rata recalculation in the fourth proviso to Rule 9 applies when manufacture of goods of a new retail sale price begins during the month. Rule 8 governs additions or changes in operating machines during the month and deems the maximum number of operating machines installed on any day as the monthly figure, while Rule 9 specifically adjusts duty for the remaining days where new MRP production starts mid-month. The provisions must be read harmoniously so that the Rule 9 proviso is not made redundant. Case-Laws Central Excise Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356315