Compounded levy per packing machine permits monthly duty payment based on pouch retail price bands and conditions. An optional compounded levy allows pan masala and gutkha manufacturers packing in pouch filling machines to pay a fixed monthly duty per packing machine at rates tied to the pouch retail sale price; multiple tracks/lines are individual machines. No CENVAT credit is allowed and payments must be in cash. Permission is obtained by application (deemed granted if not decided in two working days), duty is paid before each month with intimation, additions/removals require officer supervision and removed/sealed machines remain chargeable; defaults attract duty recalculation, confiscation and penalties.