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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Chewing tobacco packing machine duty is calculated monthly; new manufacturers pay a pro-rata first-month duty within five days of installation.</h1> Duty for chewing tobacco, jarda scented tobacco and gutkha packing machines is calculated monthly by applying the notified rate; for a new manufacturer the first month's duty is determined on a pro-rata basis based on days from installation and must be paid within five days of installation. Where machine numbers change during a month, the number used for the month's duty calculation is the maximum installed on any day of that month.

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