Compound levy rate revision for pan masala establishes tiered RSP bands and component duty allocation under the excise framework. The notification substitutes Table-1 to establish tiered retail sale price bands with specified monthly duty rates per packing machine and a linear formula for RSPs above the highest band, and substitutes Table-2 to specify component duty ratios allocating the compound levy across basic excise duty, additional excise, national calamity contingent duty, education cess and secondary and higher education cess for pan masala and pan masala containing tobacco.