Rule 8 - Determination of capacity

Chewing tobacco packing machines: capacity determined within strict deadlines; manufacturers liable for duty and differential duty with interest.

If no discrepancy is found in the declaration under rule 6, the Deputy or Assistant Commissioner must determine annual production capacity within fifteen days of verification; if a discrepancy affecting capacity is found, the officer must notify the manufacturer, allow a hearing, and determine capacity within thirty days. The manufacturer must pay duty according to the determined capacity after the order and remit any differential duty with interest from either the date of installation (for declarations under sub rule (1)) or from the date of change/installation/addition/commencement (for declarations under sub rule (3)) until actual payment.