Duty apportionment on pan masala packing machines: manufacturers must declare machine capacity and duty payment details monthly. Form 2 requires manufacturers to confirm monthly payment of excise duty and provide particulars: retail sale price of pouches; number of packing machines installed and operated for each RSP and their maximum packing speed; payment date, bank and branch details; and a prescribed break-up of duty payment for apportionment between specified duties showing duty ratios and paid amounts. Copies of bank challans and the manufacturer's or authorised agent's name, residential address, signature, place and date must be enclosed.