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of <h1>Rule 8: Duty Based on Highest Number of Machines and Price Per Month in Pan Masala Factories</h1> Rule 8 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, addresses changes in the number of operating packing machines in a factory. The rule stipulates that the count of operating machines for any month should reflect the highest number of machines installed on any day within that month. If a machine is used to produce pouches with varying retail prices, the duty for the month is based on the highest price. Additionally, any non-working machine is considered operational for duty purposes. An amendment in 2014 clarified that producing new price goods on an existing machine counts as an additional machine.
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