Amended Duty Rates for Pan Masala Pouch Machines Based on RSP and Speed Not Applied Retrospectively.

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....Duty liability in respect of pan masala retail pouches - pouch packing machine - Notification No. 42/08-CE was amended to provide different rate of duty per machine per month for different RSP slabs and different maximum operating speeds of the machines. But these provisions cannot be given retrospective effect, as these are not retrospective amendments - AT....