Packing machine definition governs capacity assessment and duty collection for pan masala packaging under specialised excise rules. These Rules define terms for capacity determination and duty collection on packaged pan masala, including the Central Excise Act as the governing Act, 'notified goods' by government notification under section 3A, a broad definition of 'packing machine' covering FFS and profile pouch machines used for packing pouches, commodity definitions for 'pan masala' and 'pan masala containing tobacco' by tariff items, adoption of the Tariff Act for tariff references, specification of 'retail sale price' by the government's excise notification, and reliance on Act definitions for undefined terms.