Excise notification: pan masala containing tobacco designated as notified goods, excise duty applies when packed using packing machines. Notification designates pan masala containing tobacco (gutkha) packed in pouches using packing machines as notified goods and provides that excise duty shall be levied and collected on such goods; it defines 'packing machine' to include all types of Form, Fill and Seal and profile pouch making machines, whether vertical or horizontal, single-track or multi-track.