Capacity-based excise duty rules govern packing machines, monthly declarations, abatement, CCTV compliance and limited credit for notified tobacco goods. Prescribes a capacity-based excise duty framework for chewing tobacco, jarda scented tobacco and gutkha manufactured with packing machines and packed in pouches. It links deemed production and annual capacity to the number of packing machines and their maximum rated speed, and requires manufacturers to file declarations supported by Chartered Engineer certification, subject to verification and capacity determination by the proper officer. The rules also provide for monthly duty payment, pro rata adjustment, abatement for sealed non-operational machines, retail sale price declaration, CCTV surveillance, machine addition or removal controls, limited CENVAT credit, and penalties for contraventions.