Rate of duty per packing machine adjusted by retail pouch price, with distinct rates for pan masala and pan masala containing tobacco. The amendment replaces existing tables to fix the rate of duty per packing machine per month for pan masala and pan masala containing tobacco according to retail pouch price bands, and provides a linear formula for prices above the highest band. It also substitutes a duty composition table allocating the overall duty into ratios for central excise, additional excise, National Calamity Contingent Duty, Education Cess, and Secondary and Higher Education Cess for each product category.