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Central Excise Rules
Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008

3. Application.-

These rules shall apply to pan masala and pan masala containing tobacco, commonly known as gutkha, notified under sub-section (1) of section 3A of the Act by the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.29/2008-CE (N.T.), dated the 1st July, 2008.