Pro rata duty and capacity rules now fix monthly and annual duty obligations from a new manufacturer's start date. Amendments modify the Pan Masala Packing Machines rules to require pro rata calculation of annual capacity and monthly duty for new manufacturers from commencement, make monthly duty payable where duty remains unpaid based on the higher of last declared or observed packing machines, restrict manufacturing and removals during specified suspension periods (with limited removal allowance), expand 'used for manufacture' to 'used in or in relation to manufacture,' and revise the reference date for unregistered units to the first day of April of the relevant financial year.