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<h1>India Introduces Optional Compounded Levy Scheme for Pan Masala and Gutkha Manufacturers; Excise Duties Based on Packing Machines</h1> The notification issued by the Government of India outlines an optional compounded levy scheme for manufacturers of pan masala and gutkha, specifying excise duties based on the number of packing machines installed. The duty rates vary according to the retail sale price per pouch. Manufacturers opting for this scheme must apply to the relevant authorities and follow specified procedures, including payment of duties in cash without CENVAT credit. The notification details the calculation of duty, conditions for machine addition or removal, and penalties for non-compliance. It was rescinded by a subsequent notification in 2008.