https://www.taxtmi.com/caselaws?id=799972 Maximum packing speed determines capacity-based duty liability for pan masala packing machines. The statutory scheme treats the number of machines and their maximum operable packing speed as relevant to capacity determination, deemed production and duty. Although a fresh declaration may follow subsequent changes, alteration of a machine cannot reduce its maximum-speed category where the same goods continue to be packed at the same retail sale price. A machine previously operated at 1,000 pouches per minute remained within the 751 pouches per minute and above category; reduced actual speed did not support a reduced-speed declaration or lower duty classification. en-us Fri, 25 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799972 Maximum packing speed determines capacity-based duty liability for pan masala packing machines. The statutory scheme treats the number of machines and their maximum operable packing speed as relevant to capacity determination, deemed production and duty. Although a fresh declaration may follow subsequent changes, alteration of a machine cannot reduce its maximum-speed category where the same goods continue to be packed at the same retail sale price. A machine previously operated at 1,000 pouches per minute remained within the 751 pouches per minute and above category; reduced actual speed did not support a reduced-speed declaration or lower duty classification. Case-Laws Central Excise Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799972