https://www.taxtmi.com/acts?id=52297 Rule 5 sets the monthly quantity deemed to be produced per operating packing machine by reference to retail sale price bands (up to Rs.2.00; exceeding Rs.2.00) and machine capacity bands (up to 500; 501-1000; 1001-1500; 1501+ pouches per minute), specifying fixed monthly pouch counts for each band and formulaic entries 22,464 x S and 20,218 x S for the highest capacity band, where S = (r/g) x n. Multi-track/multi-line machines performing moulding/shaping are treated as one machine for pouch calculations, otherwise each track/line counts separately; annual capacity equals monthly quantity x 12. en-us Fri, 02 Jan 2026 12:36:07 +0530 Mon, 02 Feb 2026 16:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52297 Rule 5 sets the monthly quantity deemed to be produced per operating packing machine by reference to retail sale price bands (up to Rs.2.00; exceeding Rs.2.00) and machine capacity bands (up to 500; 501-1000; 1001-1500; 1501+ pouches per minute), specifying fixed monthly pouch counts for each band and formulaic entries 22,464 x S and 20,218 x S for the highest capacity band, where S = (r/g) x n. Multi-track/multi-line machines performing moulding/shaping are treated as one machine for pouch calculations, otherwise each track/line counts separately; annual capacity equals monthly quantity x 12. Act-Rules Central Excise Fri, 02 Jan 2026 12:36:07 +0530 https://www.taxtmi.com/acts?id=52297