Commissioner Misclassifies Single Track Machine as Dual, Leading to Incorrect Duty Assessment for Pan Masala Production.

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....Annual capacity of production - manufacture of 'Pan Masala' - the machine purchased by the assessee is a single track machine, the duty payable by the assessee on the basis of a single track machine, should have been levied. The Commissioner fell in error in treating the said machine as a two track machine - HC....