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<h1>New Rules for Pan Masala and Gutkha Duty Collection Under Section 3A Notification by Ministry of Finance, India.</h1> These rules pertain to the determination of capacity and collection of duty for pan masala and pan masala containing tobacco, also known as gutkha. They apply specifically to products notified under sub-section (1) of section 3A of the relevant Act, as per the notification issued by the Government of India, Ministry of Finance, Department of Revenue, dated July 1, 2008.