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2014 (12) TMI 235 - CESTAT NEW DELHIManufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Discharge of duty liability on the pan masala being manufactured by them in terms of the provisions of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- the packing of the pan masala into pouches meant for retail sale or repacking of such pouches into multi piece packages for retail sale would amount to manufacture and Pan Masala Packing Machines Rules, 2008 would be applicable only to those machines which bring into existence such pan masala pouches or multi-piece packages for retail sale, as it is these processes only which would amount to manufacture. The machines, which merely shrink wrap the cartons containing pan masala pouches would not be covered by the definition of ‘packing machines’ in Rule 2(c) of the Pan Masala Packing Machines Rules, 2008, as the shrink wrapping of the cartons containing pan masala pouches is not a process which amounts to manufacture under Section 2(f)(iii). The impugned order, therefore, is not sustainable. - Decided in favour of assessee.
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