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1. Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

2. Confiscation of the imported machinery under the EPCG scheme - the DGFT, by granting extension for fulfilment of export obligation, have condoned the delay in achieving...

3. Manufacturing of gutkha - Installation of two packing machines whereas only one machine was declared - mere installation is sufficient - Rule implies that use and...

4. Manufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Held No - AT

5. Pan Masala and Gutka - even if an installed packing machine was not working during a month, the same shall be deemed to be operating packing machines during the whole month - AT

6. Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - The 7th proviso to Rule 9 of the Rules cannot be read in a manner to say that...

7. Abatement of duty - closure of the production activity at the unit was not for a continuous period exceeding 15 days - In absence of any allegations by the department...

8. Allegation of Suppression of production - manufacture of gutka and pan masala under the brand name ‘Vimal’ - At the relevant time there was no bar against an Assessee...

9. Classification of machinery - The machineries manufactured and sold by the applicant like Automatic Feeder with Breaker, Drying machine, Cleaning and Grading Machine,...

10. Benefit of abatement under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machine (Determination of Capacity and Collection of Duty) Rules, 2010 -...

11. Annual capacity of production - manufacture of 'Pan Masala' - the machine purchased by the assessee is a single track machine, the duty payable by the assessee on the...

12. Classification of goods - Silo - It is silo system which is capable of performing the assigned function is being manufactured and cleared by the appellant along with the...

13. Abatement of duty - Rule 10 of the Pan Masala Packing Machines - the purpose of intimation has been achieved as the sealing of the machines in the manner prescribed was...

14. Duty demand - Pan Masala or gutka - The fact of filing the late intimation about the closure of the factory, along with the fact of refusal to get the machines sealed,...

15. Manufacture - O Ring & U Cap seals which were purchased by the appellant from various manufacturers and packeting the same as spares would not amount to manufacture by...