No compounded levy scheme on manually packed tin packing machine

Shree FlavourLlp Vs C.C.E. & S.T. (CESTAT Chandigarh) Conclusion: There was no levy of duty on compounded basis on Tin Packing machine and on pouches which had not been packed with the aid of packing machine, but were packed manually with the help of hand operated fillers or similar manually operated device and sealed with heat sealers/band sealers/candles/hot iron and the like. Held: The dispute was related to the levy of Central Excise Duty on a Compounded basis, under section 3A of Central Excise Act 1944, on certain “Packing Machines” used for the manufacture of chewing tobacco. Th...