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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Duty liability in respect of pan masala retail pouches - pouch ...


Amended Duty Rates for Pan Masala Pouch Machines Based on RSP and Speed Not Applied Retrospectively.

April 22, 2015

Case Laws     Central Excise     AT

Duty liability in respect of pan masala retail pouches - pouch packing machine - Notification No. 42/08-CE was amended to provide different rate of duty per machine per month for different RSP slabs and different maximum operating speeds of the machines. But these provisions cannot be given retrospective effect, as these are not retrospective amendments - AT

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