Specified duty on pan masala and gutkha tied to packing machine capacity and retail sale price, adjusting excise liability accordingly. Specified excise duty on pan masala and gutkha is levied per packing machine per month based on the machine's maximum packing speed and the pouch retail sale price, with rates set in a tiered Table 1 (three speed bands and RSP bands, with escalators above the top band). The total levy comprises central excise, additional excise, National Calamity Contingent Duty and cess components, apportioned according to ratios in Table 2. Definitions for 'packing machine' and 'retail sale price,' deeming rules for multi track machines, and reference to capacity determination rules are provided.