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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Definitions shaping capacity-based excise duty on chewing tobacco, jarda and gutkha packing machines and retail sale price; rules limited</h1> Prescribes definitions for administering capacity-based duty on notified tobacco products under the Central Excise Act, 1944. 'Notified goods' are limited to chewing tobacco (including filter khaini), jarda scented tobacco and gutkha, mapped to specified tariff items, thereby confining the rules' applicability to those products. 'Packing machine' is expansively defined to include all forms of FFS and horizontal pouch-making machines used for packing pouches of notified goods, bringing all such equipment within capacity determination. 'Retail sale price' is defined inclusively to cover all taxes and ancillary charges, deems the highest declared price as the RSP where multiple prices appear, and in wholesale clearances adopts the declared RSP of standard packages, thereby determining the duty rate basis. 'Identical goods' and 'similar goods' are defined for valuation comparisons. Undefined terms adopt meanings assigned in the Act.
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