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2017 (10) TMI 1041 - CESTAT MUMBAIValuation - pan masala or gutka - duty based on the capacity of packing machines installed in their factory - applicability of Rule 8 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that: - similar issue decided in the case of Commissioner of Central Excise Kanpur Versus M/s. Trimurty Fragrances (P) Ltd. [2015 (11) TMI 320 - ALLAHABAD HIGH COURT], where it was held that Even if the machine manufactures in a particular month pan masala or pan masala with tobacoo pouches of 50.0 and ₹ 1.00, its deemed production would still be 37,44,000 pouches on which duty would be leviable. The proviso to Rule 8 would not be applicable nor can there be a supposition that there would be deemed to be an addition in the number of operating packing machines for the month in question on the strength that a new retail sale price has come into existence on an existing manufacturing machine. The appellant is not liable to pay duty, as demanded in the impugned orders from the appellants in terms of Rule 8 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, which is not attracted to the facts of the case. Appeal allowed - decided in favor of appellant.
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