https://www.taxtmi.com/caselaws?id=799889 Capacity-based levy under Section 3A depends on the maximum speed at which a packing machine can operate, not actual production. Rules 4 and 5 link deemed production and duty to that speed, while Rule 6 allows approval and revised declarations after parameter changes. Following conversion from twin-pack to single-pack, the original speed rating did not govern. Without reliable technical evidence supporting the lower band, duty applies under the category for machines operating at 751 pouches per minute and above. en-us Fri, 25 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799889 Capacity-based levy under Section 3A depends on the maximum speed at which a packing machine can operate, not actual production. Rules 4 and 5 link deemed production and duty to that speed, while Rule 6 allows approval and revised declarations after parameter changes. Following conversion from twin-pack to single-pack, the original speed rating did not govern. Without reliable technical evidence supporting the lower band, duty applies under the category for machines operating at 751 pouches per minute and above. Case-Laws Central Excise Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799889