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    <title>CHEWING TOBACCO AND UNMANUFACTURED TOBACCO PACKING MACHINES (CAPACITY DETERMINATION AND COLLECTION OF DUTY) RULES, 2010 - AN OVERVIEW</title>
    <link>https://www.taxtmi.com/article/detailed?id=703</link>
    <description>The Rules require manufacturers of chewing and unmanufactured tobacco bearing a brand name to declare detailed machine, production and pricing plans; Commissioner-level officers must verify and determine annual production capacity using prescribed per-machine monthly pouch norms and pro rata adjustments. Additions, removals or changes in machine use require prior notice and supervisory actions. Retail sale prices must be declared on packaging; monthly duty is payable by specified dates with adjustments, interest on defaults and liability at the highest applicable retail-price duty for undeclared or contravening manufacture. CENVAT credit on bulk packs is permitted with record requirements; contraventions invite recovery, confiscation and penalties.</description>
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    <pubDate>Thu, 04 Mar 2010 00:00:00 +0530</pubDate>
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      <title>CHEWING TOBACCO AND UNMANUFACTURED TOBACCO PACKING MACHINES (CAPACITY DETERMINATION AND COLLECTION OF DUTY) RULES, 2010 - AN OVERVIEW</title>
      <link>https://www.taxtmi.com/article/detailed?id=703</link>
      <description>The Rules require manufacturers of chewing and unmanufactured tobacco bearing a brand name to declare detailed machine, production and pricing plans; Commissioner-level officers must verify and determine annual production capacity using prescribed per-machine monthly pouch norms and pro rata adjustments. Additions, removals or changes in machine use require prior notice and supervisory actions. Retail sale prices must be declared on packaging; monthly duty is payable by specified dates with adjustments, interest on defaults and liability at the highest applicable retail-price duty for undeclared or contravening manufacture. CENVAT credit on bulk packs is permitted with record requirements; contraventions invite recovery, confiscation and penalties.</description>
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