Chewing tobacco packing machines rules define notified goods, packing machine scope, retail sale price and valuation comparators. Defines terms for capacity determination and duty collection: notified goods are chewing tobacco, jarda scented tobacco and gutkha by tariff reference; packing machine covers all FFS and horizontal pouch machines used to pack pouches; undefined terms adopt meanings from the Central Excise Act. Retail sale price is the maximum consumer price inclusive of taxes and ancillary charges, with rules for multiple declared prices and wholesale packages. 'Identical goods' and 'similar goods' are distinguished for valuation by reference to physical characteristics, quality and commercial interchangeability.