Definitions of notified tobacco and packing machines clarify scope and duty collection mechanisms under central excise rules. The Rules define key terms for capacity determination and duty collection: notified goods (brand bearing unmanufactured tobacco and specified chewing tobacco, including jarda), statutory references to the Central Excise Act and Tariff Act, and retail sale price as per the central notification. Packing machine is defined broadly to include all FFS and Profile Pouch Making Machines used to pack pouches of notified goods, and undefined terms are to follow meanings in the Act; a substitution amends the cited notification date.
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Definitions of notified tobacco and packing machines clarify scope and duty collection mechanisms under central excise rules.
The Rules define key terms for capacity determination and duty collection: notified goods (brand bearing unmanufactured tobacco and specified chewing tobacco, including jarda), statutory references to the Central Excise Act and Tariff Act, and retail sale price as per the central notification. Packing machine is defined broadly to include all FFS and Profile Pouch Making Machines used to pack pouches of notified goods, and undefined terms are to follow meanings in the Act; a substitution amends the cited notification date.
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