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    <title>Pan Masala - Fixation of tariff value</title>
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    <description>The Central Government fixes tariff values for pan masala retail packages under the excise tariff classification by specifying per unit pack valuation across defined weight bands and prescribing an incremental valuation rule for packs exceeding the upper band. A definition clarifies that &quot;retail package&quot; covers packages produced, distributed, displayed, delivered or stored for sale through retail channels for consumption by individuals or groups.</description>
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