Divergent practices of assessment with respect to compounded levy scheme applicable for smokeless tobacco products - Regarding.

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....ief Commissioners of Central Excise (All), Chief Commissioners of Central Excise and Customs (All), Director General, Directorate General of Central Excise Intelligence, Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All). Subject: Divergent practices of assessment with respect to compounded levy scheme applicable for smokeless tobacco products -....

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.... chewing tobacco manufactured with the aid of packing machine & packed in pouches. The factor relevant to the production on which excise duty is leviable has been notified to be the number of packing machines in the factory of the manufacturer under the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and the Chewing Tobacco and Unmanufactured Tobacco Packing....