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Central Excise - Highlights / Catch Notes

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Interpretation of Statute - Pan Masala Packing Machines [PMPM] ...

Central Excise

March 1, 2018

Interpretation of Statute - Pan Masala Packing Machines [PMPM] (Capacity Determination and Collection of Duty) Rules, 2008 - when a new RSP is introduced the fourth proviso to Rule 9 of the said rules would apply and that any other interpretation would make the said proviso redundant or otiose, which is not permissible by law. - AT

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