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of <h1>Central Excise Act and Rules, 2002 apply to Tobacco Packing Machines Rules, 2010 for duty collection and stock management.</h1> All provisions of the Central Excise Act and the Central Excise Rules, 2002, apply mutatis mutandis to the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. This includes requirements for maintaining daily stock accounts, removing goods on invoices, filing returns, and recovering dues. Goods are considered manufactured or produced with a packing machine if cleared from a factory where such a machine is installed, regardless of its operational status.
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