Maximum packing speed determines capacity-based duty when a modified pan masala machine enters the higher machine-speed category.

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....Capacity-based duty on pan masala packing machines depends on maximum operable packing speed rather than actual production speed. Where a twin-pack FFS machine is modified to pack a single product, the manufacturer's original speed quotation for the twin-pack configuration does not determine capacity after modification. In the absence of reliable material showing that the modified machine could not exceed the lower speed threshold, operation with a single product places it in the higher packing-speed category. Duty is consequently payable under the category for machines operating above that threshold.....