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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Packing machine capacity for chewing tobacco and gutkha: prescribed monthly deemed production, annualisation and speed formula determine duty.</h1> Rule prescribes deemed monthly production per operating packing machine for notified chewing tobacco goods by linking retail sale price bands to machine capacity categories; the specified table sets pouch quantities per month for each capacity band and price band, and annual capacity is obtained by multiplying monthly deemed production by twelve. The rule treats multiple-track or multi-line machines that perform moulding/shape-forming as a single packing machine for counting pouches, but treats tracks/lines as separate machines if they cannot perform those processes. The maximum rated speed for duty determination is defined by a formula using RPM, gear ratio and number of funnels/cups. The provision took effect 01-02-2026.