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of <h1>Monthly excise duty based on packing machines: pro-rata for new installs, maximum machines in month for liability (3)</h1> Monthly duty liability is prescribed to be computed by applying the applicable rate of duty notified under section 3A(3) of the Act, thereby fixing duty on the basis of the notified rate for the relevant month. For a new manufacturer, duty for the first month is required to be calculated on a pro-rata basis from the date of installation of the packing machine, with payment mandated within five days of such installation, thereby accelerating the initial payment timeline and aligning liability with days of operation. Where any machine is added, installed, removed, or uninstalled during a month, the number of machines for monthly computation is deemed to be the maximum number installed on any day in that month, thereby preventing reduction of duty through mid-month changes in machine count.
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