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    <description>These rules establish a capacity-based mechanism for determining throughput of pan masala packing machines and for collection of excise duty, made under the powers of sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944. The notification adopts the title &quot;Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008&quot; and fixes the commencement date, thereby operationalising the duty-collection framework tied to machine capacity.</description>
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      <description>These rules establish a capacity-based mechanism for determining throughput of pan masala packing machines and for collection of excise duty, made under the powers of sub-sections (2) and (3) of section 3A of the Central Excise Act, 1944. The notification adopts the title &quot;Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008&quot; and fixes the commencement date, thereby operationalising the duty-collection framework tied to machine capacity.</description>
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