TMI Blog2015 (5) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... Form-I declaration. For example, when in terms of the Form-I declaration, a manufacturer is to manufacture the Gutkha/panmasala pouches of ₹ 3 per pouch during a particular month, and sometime during this month, he starts manufacture of Panmasala pouches of ₹ 4 per pouch which had not been declared in the Form-I declaration, it would be treated as a new RSP. However, if in the Form-I declaration, he had declared that machine to be used for manufacture of both the RSPs of ₹ 3 as well as ₹ 4, in our Prima-facie view, it cannot be treated as the case of commencing manufacture of goods of new RSP so as to attract the first proviso to Rule 8. In fact, if the intension of the Government had been to treat a particular mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in Form - I under Rule 6 of the PMPM Rules wherein they were declaring the total number of packing machines and also their plan for manufacture of Gutkha and panmasala of different RSPs on those machines. As per the declarations in form No.I filed by them for the months of August, 2009, September, 2009, October, 2009 and November, 2009, the appellant were to use one packing machine for manufacture of panmasala pouches of the RSP of ₹ 2 per pouch as well as ₹ 3 per pouch, and the other machines were to be used for manufacture of Gutkha pouches of the RSP of ₹ 1, ₹ 1.5, ₹ 2 and ₹ 3. The dispute is only in respect of one packing machine which was being used during each of these four months for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd November, 2009, in respect of one machine which was being used for manufacture of panmasala retail pouches, the appellant in the Form-I declarations filed by them, had declared that this machine would be used for manufacture of panmasala pouches of RSP of ₹ 2 as well as ₹ 3, that this is not the case where a manufacturer, in the middle of the month, had started manufacture of the pouches of an RSP which was not earlier being manufactured by them, that the first proviso to Rule 8 of PMPM Rules becomes applicable only when a manufacturer commences the manufacture of the goods of a new RSP during a month on an existing machine and only in that situation the manufacture of the pouches of a new RSP would be deemed to be an additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and pleaded that first proviso to Rule 8 of PMPM Rules would become applicable when an existing machine is used in a particular month for manufacture of the Gutkha or panmasala in retail pouches of more than one RSP. 5. We have considered the submissions from both the sides and perused the records. The undisputed facts are that during each of the four months-August 2009, September, 2009, October, 2009 and November, 2009, the appellant in Form -I declaration for that month filed by them in terms of Rule 6 of the PMPM Rules, had clearly declared that they would be using one packing machine for manufacture of the retail pouches of panmasaia and that machine would be used for manufacture of the retail pouches of ₹ 2 as well as ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing machine during the month, for any reason whatsoever, the same shall be deemed to be operating packing machine for the month. 6.1 From perusal of this Rule, it is clear that first proviso to Rule 8 becomes applicable when on an existing packing machine, the manufacturer commences manufacture of the goods of the a new RSP during that month and in such a situation, this has to be treated as an addition in the number of operating packing machines for the month or in other words, that machine would have to be treated as two machines. The dispute is as to what is a new retail sale price . In our prima-facie view, the new retail sale price would mean the retail sale price which had not been declared in respect of that machine in the For ..... X X X X Extracts X X X X X X X X Extracts X X X X
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