Capacity-based duty determination revised for tobacco packing machines, linking duty to machine count and maximum packing speed. Amendment Rules substitute rule 4 to designate number of packing machines and maximum packing speed as factors relevant to production, and amend rule 5 to prescribe deemed monthly output per packing machine by retail sale price bands and speed categories via substituted Table-1 and Table-2. Declarations must include maximum packing speed per machine; the Deputy/Assistant Commissioner must re-determine annual capacity for the period from 1 March 2015 within three working days; undeclared machines are assessed using total undeclared machines, highest retail sale price and highest applicable speed-based duty rate.