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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Capacity based rate of duty on tobacco packing machines tied to pouch retail price and machine packing speed.</h1> Capacity-based excise duty is charged per packing machine per month for specified tobacco products (unmanufactured tobacco bearing a brand name, chewing tobacco including filter khaini, and jarda scented tobacco) based on pouch retail sale price, the machine's maximum operable packing speed and packaging attributes. Tables map price bands and speed categories to monthly duty rates, with linear formulas for prices above the highest band. Definitions clarify ''packing machine,'' treatment of multi-track machines, and ''retail sale price,'' while the number of machines and speeds are determined under the 2010 Capacity Determination Rules.

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