https://www.taxtmi.com/acts?id=52294 Defines terms for capacity determination and duty collection: notified goods are chewing tobacco, jarda scented tobacco and gutkha by tariff reference; packing machine covers all FFS and horizontal pouch machines used to pack pouches; undefined terms adopt meanings from the Central Excise Act. Retail sale price is the maximum consumer price inclusive of taxes and ancillary charges, with rules for multiple declared prices and wholesale packages. "Identical goods" and "similar goods" are distinguished for valuation by reference to physical characteristics, quality and commercial interchangeability. en-us Fri, 02 Jan 2026 12:34:58 +0530 Fri, 02 Jan 2026 14:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52294 Defines terms for capacity determination and duty collection: notified goods are chewing tobacco, jarda scented tobacco and gutkha by tariff reference; packing machine covers all FFS and horizontal pouch machines used to pack pouches; undefined terms adopt meanings from the Central Excise Act. Retail sale price is the maximum consumer price inclusive of taxes and ancillary charges, with rules for multiple declared prices and wholesale packages. "Identical goods" and "similar goods" are distinguished for valuation by reference to physical characteristics, quality and commercial interchangeability. Act-Rules Central Excise Fri, 02 Jan 2026 12:34:58 +0530 https://www.taxtmi.com/acts?id=52294