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2015 (4) TMI 1061 - AT - Central ExciseManufacturing of Gutkha and pan masala - The Department invoking the first proviso to Rule 8 of the PMPM Rules has treated each machine as 2 packing machines and has demanded duty on this basis. - Held that:- 1st proviso to Rule 8 of the PMPM Rules cannot be interprested so as to result in levy of duty on the quantity which is more than the deemed production per machine per month as specified in Rule 5. When for the purpose of rule 5, in case of a packing machine manufacturing Gutkha pouches of RSP of ₹ 1, the RSP of ₹ 0.50 piece is not a new RSP, for the purpose of First Proviso to Rule 8, it cannot be treated as new RSP. - Decided in favour of assessee.
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