Capacity determination for packing machines establishes duty collection mechanism under Central Excise Act through rules.

These rules establish a capacity-based mechanism for determining throughput of pan masala packing machines and for collection of excise duty, made under the powers of sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944. The notification adopts the title "Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008" and fixes the commencement date, thereby operationalising the duty-collection framework tied to machine capacity.

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