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<h1>Duty rates for pan masala and gutkha tied to retail pouch price with slabbed and formulaic packing machine levies.</h1> Replaces the prior Table 1 to set the rate of duty per packing machine per month for pan masala and pan masala containing tobacco according to retail pouch price slabs; specifies distinct slab rates and, for prices above the top slab, provides separate linear formulae using the retail sale price (P) to compute the monthly duty, accompanied by an illustrative computation.