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<h1>India Updates Pan Masala Duty Rules: 2014 Amendment Alters FORM-2, Duty Ratios for Pan Masala & Tobacco Products</h1> The Government of India, through the Ministry of Finance, has issued the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2014. This amendment modifies the original 2008 rules by updating FORM-2, specifically paragraph 4, item (iv), to detail the apportionment of duty payments for pan masala and pan masala containing tobacco. The amendment specifies duty ratios and payments under various sections of the Central Excise Act and related Finance Acts, including the Central Excise Act, Education Cess, and National Calamity Contingent Duty. These changes take effect upon their publication in the Official Gazette.