TMI Blog2015 (11) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... tail sale price has come into existence on an existing manufacturing machine. - for the purpose of Rule 5, pouches within a particular RSP slab would be the same for the purpose of determining the deemed production per month. When a RSP which is under a different slab, only then it would be treated to be a new retail sale price. In the instant case, there is no dispute that the assessee had ever manufactured pan masala with tobacoo in pouches above ₹ 1.00, and, therefore, maximum deemed production as specified in Column-3 to the Table in Rule 5 could not exceed the figure indicated thereunder. - No substantial question of law arises for consideration - Decided against Revenue. - Central Excise Appeal Defective No. - 191 of 2015 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .00 . Column-3 indicates that the number of pouches per operating packing machine per month for retail sale price upto ₹ 1.00 would be 37,44,000/-. The Table accordingly prescribes different retail sale price per pouch, namely, retail sale price upto ₹ 1.00, from ₹ 1.01 to ₹ 1.50, from ₹ 1.51 to ₹ 2, from ₹ 2.01 and so forth. Rule 5 also provides that if the machines are multiple track or multiple line packing machines, each track or line shall be treated as one machine unless the packing machines besides packing the notified goods in pouches also perform additional process involving moulding and giving a definite shape to such pouches with a view to distinguish the brand or to prevent the counterfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing of goods of a new retail sale price during the month on an existing machine, it shall be deemed to be an addition in the number of operating packing machine for the month: Provided further that in case of non-working of any installed packing machine during the month, for any reason whatsoever, the same shall be deemed to be operating packing machine for the month. On the basis of the first proviso, the Department held that the assessees had also commenced manufacturing of the goods of a new retail sale price i.e. 50 per pouch on an existing machine and, therefore, it would be deemed to be an addition in the number of operating packing machine for the month in question and, accordingly, levied duty. The assessees being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 is, however, extracted hereunder:- Explanation 3.- For the purposes of this Notification, retail sale price means the maximum price at which the specified goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for the sale. The aforesaid Explanation makes it apparently clear that the retail sale price means the maximum price at which the specified goods in packaged form may be sold to the ultimate consumer. In the light of the aforesaid, the expression new retail sale price has to be understood ..... X X X X Extracts X X X X X X X X Extracts X X X X
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