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of <h1>Rule 17 Penalties: Confiscation and Fines for Violating Pan Masala Packing Regulations; Duty on Undeclared Machines.</h1> Rule 17 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, outlines penalties for manufacturers violating these rules. If notified goods are produced or removed in contravention, they are subject to confiscation, and the manufacturer faces a penalty up to the duty amount on such goods. For undeclared packing machines, duty is calculated based on the highest retail price and packing speed. If goods are manufactured in unregistered units, duty is assessed based on available machines and deemed operation since April 1 of the financial year, unless proven otherwise to the Central Excise Officer.
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