Home Highlights December 2014 Year 2014 This

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1. 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

2. Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)...

3. Manufacture - Packing of assorted medicament into a single carton by taking small quantities of retail packs of various medicines from different cartons and writing the...

4. Maintainability of petition - Validity of Rule 17(2) of the Pan Masala Packing Machines (Capacity, Determination and Collection of Duty) Rules, 2008 - The reason that...

5. Duty liability in respect of pan masala retail pouches - pouch packing machine - Just because the speed of this machine is much higher than the normal machines, it...

6. 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...

7. 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...

8. Classification of goods - HSN code - rate of GST - In the instant case the assessee have themselves declared their product to be “a packing material used for packing of...

9. 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...

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

11. Abatement under Rule 10 of Pan Masala Packing Machines - Closure of machines - Revenue's case that the appellants should have paid the duty for the subsequent month...

12. 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...

13. Pan Masala Packing Machine - Whether duty would be payable only on pro-rata basis for the number of days in the month during which the machine had functioned or would be...

14. Manufacturing of Sada pan masala - Capacity Determination and Collection of Duty - The machine, if was not in a condition to pack the pouches more than 700, then the...

15. Production capacity based duty - compound levy - Ghutkha under Pan Masala Packing Machines - no excise duty can be imposed under PMPM Rules unless there is production...