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<h1>Abatement of duty for chewing tobacco and gutkha packing machines shut 15+ days with prior sealing notice allowed</h1> Duty on notified chewing tobacco, jarda scented tobacco and gutkha packing machines is subject to proportionate abatement where an installed machine does not produce the notified goods for a continuous period of fifteen days or more, provided the manufacturer gives prior intimation at least three working days in advance seeking sealing, the machine is sealed within three working days so it cannot be operated, and no manufacture occurs during sealing; the operative effect is reduction of duty liability for the verified non-operation period. The manufacturer must apply for abatement to the jurisdictional Deputy/Assistant Commissioner by the 20th of the month following the relevant period; upon verification, an order allowing abatement must be issued within fifteen days and the allowed amount is adjusted against duty payable for the month immediately following the month of the order, with hearing required before any rejection.