Rule 5 - Quantity deemed to be produced - Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

8 [5. Quantity deemed to be produced.- The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column (3) or column (4) or column (5) or column (6) of Table-1, or column (3) or column (4) or column (5) or column (6) of Table-2, as the case may be, per month shall be as is equal to the corresponding entry specified in column (3a) or column (3b) or column (4a) or column (4b) or column (5a) or column (5b) or column (6) of Table-1, or column (3) or column (4) or column (5) or column (6a) or column (6b) of Table-2, as the case may be. Table-1 S.No. Retail sale price (per pouch) Capacity of production per packing machine per month for Chewing tobacco including Filter Khaini (number of pouches) Chewing tobacco (other than Filter Khaini) Filter Khaini Up to 300 pouches per minute 301 to 450 pouches per minute 451 pouches per minute and above Any speed (1) (2) (3) (4) (5) (6) Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches Without lime tube/lime pouches With lime tube/lime pouches (3a) (3b) (4a) (4b) (5a) (5b) 1 Up to Re. 1.00 6988800 6639360 9984000 9484800 21216000 20155200 4243200 2 Exceeding Re. 1.00 but not exceeding ₹ 1.50 6988800 6639360 9984000 9484800 21216000 20155200 4243200 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 6289920 5940480 8985600 8486400 19094400 18033600 4031040 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 6289920 5940480 8985600 8486400 19094400 18033600 3829488 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5870592 5521152 8386560 7887360 17821440 16760640 3638014 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5870592 5521152 8386560 7887360 17821440 16760640 3456113 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5870592 5521152 8386560 7887360 17821440 16760640 3283307 8 Exceeding ₹ 6.00 but not exceeding ₹ 7.00 5591040 5241600 7987200 7488000 16972800 15912000 3119142 9 Exceeding ₹ 7.00 but not exceeding ₹ 8.00 5591040 5241600 7987200 7488000 16972800 15912000 2963185 10 Exceeding ₹ 8.00 but not exceeding ₹ 9.00 5591040 5241600 7987200 7488000 16972800 15912000 2815026 11 Exceeding ₹ 9.00 but not exceeding ₹ 10.00 5591040 5241600 7987200 7488000 16972800 15912000 2674274 12 Exceeding ₹ 10.00 but not exceeding ₹ 15.00 5255578 4992799 7507968 7132570 15954432 15156710 2674274 13 Exceeding ₹ 15.00 but not exceeding ₹ 20.00 4940243 4693231 7057490 6704615 14997166 14247308 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 4643828 4411637 6634041 6302338 14097336 13392469 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 4365199 4146939 6235998 5924198 13251496 12588921 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 4103287 3898122 5861838 5568746 12456406 11833586 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 3857090 3664235 5510128 5234622 11709022 11123571 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 3625664 3444381 5179520 4920544 11006481 10456156 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 3408124 3237718 4868749 4625312 10346092 9828787 20 Above ₹ 50.00 3408124 3237718 4868749 4625312 10346092 9828787 Note : - In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be read as ₹ 10.01 and above. Table-2 S.No. Retail sale price (per pouch) Capacity of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches) Jarda Scented Tobacco Unmanufactured Tobacco Up to 300 pouches per minute 301 to 450 pouches per minute 451 pouches per minute and above Any speed (1) (2) (3) (4) (5) (6) Without lime tube/lime pouches With lime tube/lime pouches (6a) (6b) 1 Up to Re. 1.00 6988800 9984000 21216000 4992000 4742400 2 Exceeding Re. 1.00 but not exceeding ₹ 1.50 6988800 9984000 21216000 4992000 4742400 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 6289920 8985600 19094400 4492800 4243200 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 6289920 8985600 19094400 4492800 4243200 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5870592 8386560 17821440 4193280 3943680 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5870592 8386560 17821440 4193280 3943680 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5870592 8386560 17821440 4193280 3943680 8 Exceeding ₹ 6.00 but not exceeding ₹ 7.00 5591040 7987200 16972800 3993600 3744000 9 Exceeding ₹ 7.00 but not exceeding ₹ 8.00 5591040 7987200 16972800 3993600 3744000 10 Exceeding ₹ 8.00 but not exceeding ₹ 9.00 5591040 7987200 16972800 3993600 3744000 11 Exceeding ₹ 9.00 but not exceeding ₹ 10.00 5591040 7987200 16972800 3993600 3744000 12 Exceeding ₹ 10.00 but not exceeding ₹ 15.00 5255578 7507968 15954432 3753984 3566285 13 Exceeding ₹ 15.00 but not exceeding ₹ 20.00 4940243 7057490 14997166 3528745 3352308 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 4643828 6634041 14097336 3317020 3151169 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 4365199 6235998 13251496 3117999 2962099 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 4103287 5861838 12456406 2930919 2784373 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 3857090 5510128 11709022 2755064 2617311 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 3625664 5179520 11006481 2589760 2460272 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 3408124 4868749 10346092 2434375 2312656 20 Above ₹ 50.00 3408124 4868749 10346092 2434375 2312656 . Explanation.- For the purposes of this rule, if there are multiple track or multiple line packing machines, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month. ] *************** Notes:- 1. For the words, brackets and figures column (3) and (4) , the words, brackets and figures column (3), column (4) or column (5) substituted vide Notification No. 18/2010-Central Excise (N.T.), dated 13.04.2010. 2. Substituted, vide Notification No. 18/2010-Central Excise (N.T.), dated 13.04.2010 , before this it was read as Further Substituted vide Notification No. 20/2012-CE(NT) dated 19/03/2012 before it was read as:- Table Sl.No. Retail sale price (per pouch) Capacity of production per packing machine per month for chewing tobacco (including Filter Khaini), unmanufactured tobacco and jarda scented tobacco (number of pouches) Without lime tube/ lime pouch With lime tube/lime pouch Filter Khaini (1) (2) (3) (4) 5 1 Upto Re. 1.00 2246400 2146560 1497600 2 From Re 1.01 to ₹ 1.50 2246400 2146560 1497600 3 From ₹ 1.51 to ₹ 2.00 2021760 1921920 1422720 4 From ₹ 2.01 to ₹ 3.00 2021760 1921920 1347840 5 From ₹ 3.01 to ₹ 4.00 1896960 1772160 1272960 6 From ₹ 4.01 to ₹ 5.00 1896960 1772160 1198080 7 From ₹ 5.01 to ₹ 6.00 1896960 1772160 1148160 8 From ₹ 6.01 to ₹ 7.00 1797120 1697280 1098240 9 From ₹ 7.01 to ₹ 8.00 1797120 1697280 1048320 10 From ₹ 8.01 to ₹ 9.00 1797120 1697280 998400 11 From ₹ 9.01 to ₹ 10.00 1797120 1697280 948480 12 From ₹ 10.01 to ₹ 15.00 1697280 1597440 948480 13 From ₹ 15.01 to ₹ 20.00 1597440 1522560 - 14 From ₹ 20.01 to ₹ 25.00 1497600 1422720 - 15 From ₹ 25.01 to ₹ 30.00 1422720 1347840 - 16 From ₹ 30.01 to ₹ 35.00 1322880 1248000 - 17 From ₹ 35.01 to ₹ 40.00 1248000 1173120 - 18 From ₹ 40.01 to ₹ 45.00 1173120 1123200 - 19 From ₹ 45.01 to ₹ 50.00 1123200 1073280 - 20 Rs.50.01 and above 1123200 1073280 TABLE S. No. Retail sale price (per pouch) umber of pouches per operating packing machine per month Pouches not containing lime tube Pouches containing lime tube (1) (2) (3) (4) 1 Upto ₹ 1.50 22,46,400 21,46,560 2 From ₹ 1.51 to ₹ 2.00 20,21,760 19,21,920 3 From ₹ 2.01 to ₹ 3.00 20,21,760 19,21,920 4 From ₹ 3.01 to ₹ 4.00 18,96,960 17,72,160 5 From ₹ 4.01 to ₹ 5.00 18,96,960 17,72,160 6 From ₹ 5.01 to ₹ 6.00 18,96,960 17,72,160 7 Above ₹ 6.00 17,97,120 16,97,280' 3. Substituted vide Notification No. 04/2014-Central Excise (N.T.) dated 24 January, 2014 , before it was read as, 2 [Table Sl.No. Retail sale price (per pouch) Capacity of production per packing machine per month for chewing tobacco (including Filter Khaini) ,unmanufactured tobacco and jarda scented tobacco (number of pouches) Without lime tube/ lime pouch With lime tube/lime pouches Filter Khaini (1) (2) (3) (4) (5) 1. Up to Re.1.00 33,69,600 32,19,840 22,46,400 2. Exceeding Re. 1.00 but not exceeding ₹ 1.50 33,69,600 32,19,840 22,46,400 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 30,32,640 28,82,880 21,46,560 4. Exceeding ₹ 2.00 but not exceeding ₹ 3.00 30,32,640 28,82,880 20,21,760 5. Exceeding ₹ 3.00 but not exceeding ₹ 4.00 28,45,440 26,58,240 19,21,920 6. Exceeding ₹ 4.00 but not exceeding ₹ 5.00 28,45,440 26,58,240 17,97,120 7. Exceeding ₹ 5.00 but not exceeding ₹ 6.00 28,45,440 26,58,240 17,22,240 8. Exceeding ₹ 6.00 but not exceeding ₹ 7.00 26,95,680 25,45,920 16,47,360 9 Exceeding ₹ 7.00 but not exceeding ₹ 8.00 26,95,680 25,45,920 15,72,480 10 Exceeding ₹ 8.00 but not exceeding ₹ 9.00 26,95,680 25,45,920 14,97,600 11 Exceeding ₹ 9.00 but not exceeding ₹ 10.00 26,95,680 25,45,920 14,22,720 12 Exceeding ₹ 10.00 but not exceeding ₹ 15.00 25,45,92,0 23,96,160 14,22,720 13 Exceeding ₹ 15.00 but not exceeding ₹ 20.00 23,96,160 22,83,840 - 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 22,46,400 21,34,080 - 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 21,34,080 20,21,760 - 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 19,84,320 18,72,000 - 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 18,72,000 17,59,680 - 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 17,59,680 16,84,800 - 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 16,84,800 16,09,920 - 20 Above ₹ 50.00 16,84,800 16,09,920 4.Substituted vide Not. 04/2015 - Dated 1-3-2015, before it was read as, The quantity of notified goods, having retail sale price as specified in column (2) of the Table below, deemed to be produced by use of one operating packing machine per month, shall be as is equal to the corresponding entry specified in 1 [column (3), column (4) or column (5)] of the said Table, as the case may be:- 5. Substituted vide Not. 04/2015 - Dated 1-3-2015, before it was read as, 3 [ Table Sl. No Retail sale price (per pouch) Capacity of production per packing machine per month for chewing tobacco (including Filter Khaini) ,unmanufactured tobacco and jarda scented tobacco (number of pouches) Without lime tube/ lime pouch With lime tube/lime pouches Filter Khaini (1) (2) (3) (4) (5) 1. Up to Re.1.00 3993600 3793920 2745600 2. Exceeding Re. 1.00 but not exceeding ₹ 1.50 3993600 3793920 2745600 3. Exceeding ₹ 1.50 but not exceeding ₹ 2.00 3594240 3394560 2608320 4. Exceeding ₹ 2.00 but not exceeding Rs. 3.00 3594240 3394560 2477904 5. Exceeding ₹ 3.00 but not exceeding Rs. 4.00 3354624 3154944 2354009 6. Exceeding ₹ 4.00 but not exceeding ₹ 5 .00 3354624 3154944 2236308 7. Exceeding ₹ 5.00 but not exceeding Rs. 6.00 3354624 3154944 2124493 8. Exceeding ₹ 6.00 but not exceeding Rs. 7.00 3194880 2995200 2018268 9 Exceeding ₹ 7.00 but not exceeding Rs. 8.00 3194880 2995200 1917355 10 Exceeding ₹ 8.00 but not exceeding Rs. 9.00 3194880 2995200 1821487 11 Exceeding ₹ 9.00 but not exceeding ₹ 10 .00 3194880 2995200 1730413 12 Exceeding Rs. 10.00 but not exceeding ₹ 15 .00 3003187 2853028 1730413 13 Exceeding Rs. 15.00 but not exceeding ₹ 20 .00 2822996 2681846 - 14 Exceeding ₹ 20.00 but not exceeding ₹ 25 .00 2653616 2520935 - 15 Exceeding ₹ 25.00 but not exceeding ₹ 30 .00 2494399 2369679 - 16 Exceeding ₹ 30.00 but not exceeding ₹ 35 .00 2344735 2227499 - 17 Exceeding ₹ 35.00 but not exceeding ₹ 40 .00 2204051 2093849 - 18 Exceeding Rs. 40.00 but not exceeding ₹ 45 .00 2071808 1968218 - 19 Exceeding ₹ 45.00 but not exceeding ₹ 50 .00 1947500 1850125 - 20 Above ₹ 50.00 1947500 1850125 -] 6. Substituted vide Not. 13/2015 - Dated 30-4-2015 , before it was read as, 4 [The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column (3) or column (4) or column (5) of the said Table-1 , or column (3) or column (4) of the said Table-2 , as the case may be, per month shall be as is equal to the corresponding entry specified in column (3a) or column (3b) or column (4a) or column (4b) or column (5) of the said Table-1, or column (3) or column (4a) or column (4b) of the said Table-2 7. Substituted vide Not. 13/2015 - Dated 30-4-2015 , before it was read as, Table-2 Sl. No. (1) Retail sale price (per pouch) (2) Capacity of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches) Jarda Scented Tobacco Unmanufactured Tobacco Any speed (3) Any speed (4) Without lime tube / lime pouches With lime tube / lime pouches (4a) (4b) 1 Up to Re.1.00 6988800 4992000 4742400 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 6988800 4992000 4742400 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 6289920 4492800 4243200 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 6289920 4492800 4243200 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5870592 4193280 3943680 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5870592 4193280 3943680 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5870592 4193280 3943680 8 Exceeding ₹ 6.00 but not exceeding ₹ 7.00 5591040 3993600 3744000 9 Exceeding ₹ 7.00 but not exceeding ₹ 8.00 5591040 3993600 3744000 10 Exceeding ₹ 8.00 but not exceeding ₹ 9.00 5591040 3993600 3744000 11 Exceeding ₹ 9.00 but not exceeding ₹ 10.00 5591040 3993600 3744000 12 Exceeding ₹ 10.00 but not exceeding ₹ 15.00 5255578 3753984 3566285 13 Exceeding ₹ 15.00 but not exceeding ₹ 20.00 4940243 3528745 3352308 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 4643828 3317020 3151169 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 4365199 3117999 2962099 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 4103287 2930919 2784373 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 3857090 2755064 2617311 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 3625664 2589760 2460272 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 3408124 2434375 2312656 20 Above ₹ 50.00 3408124 2434375 2312656] 8. Substituted vide Not. 10/2016 - Dated 1-3-2016 , before it was read as, 5. Quantity deemed to be produced. - 6 [The quantity of notified goods, having retail sale prices as specified in column (2) of Table-1 or Table-2 below, deemed to be produced by use of one operating packing machine, having maximum packing speed at which it can be operated for packing of notified goods as specified in column (3) or column (4) or column (5) of the said Table-1, or column (3) or column (4) or column (5) of the said Table-2, as the case may be, per month shall be as is equal to the corresponding entry specified in column (3a) or column (3b) or column (4a) or column (4b) or column (5) of the said Table-1, or column (3) or column (4) or column (5a) or column (5b) of the said Table-2, as the case may be], as the case may be] 5 [Table-1 Sl. No. (1) Retail sale price (per pouch) (2) Capacity of production per packing machine per month for Chewing tobacco including Filter Khaini (number of pouches) Chewing tobacco (other than Filter Khaini) Filter Khaini Up to 300 pouches per minute (3) 301 pouches per minute and above (4) Any speed (5) Without lime tube / lime pouches With lime tube / lime pouches Without lime tube / lime pouches With lime tube / lime pouches (3a) (3b) (4a) (4b) 1 Up to Re. 1.00 6240000 5928000 9984000 9484800 4243200 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 6240000 5928000 9984000 9484800 4243200 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 5616000 5304000 8985600 8486400 4031040 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 5616000 5304000 8985600 8486400 3829488 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5241600 4929600 8386560 7887360 3638014 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5241600 4929600 8386560 7887360 3456113 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5241600 4929600 8386560 7887360 3283307 8 Exceeding ₹ 6.00 but not exceeding ₹ 7.00 4992000 4680000 7987200 7488000 3119142 9 Exceeding ₹ 7.00 but not exceeding ₹ 8.00 4992000 4680000 7987200 7488000 2963185 10 Exceeding ₹ 8.00 but not exceeding ₹ 9.00 4992000 4680000 7987200 7488000 2815026 11 Exceeding ₹ 9.00 but not exceeding ₹ 10.00 4992000 4680000 7987200 7488000 2674274 12 Exceeding ₹ 10.00 but not exceeding ₹ 15.00 4692480 4457856 7507968 7132570 2674274 13 Exceeding ₹ 15.00 but not exceeding ₹ 20.00 4410931 4190385 7057490 6704615 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 4146275 3938962 6634041 6302338 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 3897499 3702624 6235998 5924198 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 3663649 3480466 5861838 5568746 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 3443830 3271638 5510128 5234622 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 3237200 3075340 5179520 4920544 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 3042968 2890820 4868749 4625312 20 Above ₹ 50.00 3042968 2890820 4868749 4625312 Note:- In respect of Filter Khaini, the entry in column (2) against serial number 12 shall be read as Rs. 10.01 and above . 7 [[TABLE-2 S. No. Retail sale price (per pouch) Capacity of production per packing machine per month for Jarda Scented Tobacco and Unmanufactured Tobacco (number of pouches) Jarda Scented Tobacco Unmanufactured Tobacco Upto 300 pouches per minute 301 pouches per minute and above Any speed (1) (2) (3) (4) (5) Without lime tube/lime pouches With lime tube/lime pouches (5a) (5b) 1 Up to Re.1.00 6988800 21216000 4992000 4742400 2 Exceeding Re.1.00 but not exceeding ₹ 1.50 6988800 21216000 4992000 4742400 3 Exceeding ₹ 1.50 but not exceeding ₹ 2.00 6289920 19094400 4492800 4243200 4 Exceeding ₹ 2.00 but not exceeding ₹ 3.00 6289920 19094400 4492800 4243200 5 Exceeding ₹ 3.00 but not exceeding ₹ 4.00 5870592 17821440 4193280 3943680 6 Exceeding ₹ 4.00 but not exceeding ₹ 5.00 5870592 17821440 4193280 3943680 7 Exceeding ₹ 5.00 but not exceeding ₹ 6.00 5870592 17821440 4193280 3943680 8 Exceeding ₹ 6.00 but not exceeding ₹ 7.00 5591040 16972800 3993600 3744000 9 Exceeding ₹ 7.00 but not exceeding ₹ 8.00 5591040 16972800 3993600 3744000 10 Exceeding ₹ 8.00 but not exceeding ₹ 9.00 5591040 16972800 3993600 3744000 11 Exceeding ₹ 9.00 but not exceeding ₹ 10.00 5591040 16972800 3993600 3744000 12 Exceeding ₹ 10.00 but not exceeding ₹ 15.00 5255578 15954432 3753984 3566285 13 Exceeding ₹ 15.00 but not exceeding ₹ 20.00 4940243 14997166 3528745 3352308 14 Exceeding ₹ 20.00 but not exceeding ₹ 25.00 4643828 14097336 3317020 3151169 15 Exceeding ₹ 25.00 but not exceeding ₹ 30.00 4365199 13251496 3117999 2962099 16 Exceeding ₹ 30.00 but not exceeding ₹ 35.00 4103287 12456406 2930919 2784373 17 Exceeding ₹ 35.00 but not exceeding ₹ 40.00 3857090 11709022 2755064 2617311 18 Exceeding ₹ 40.00 but not exceeding ₹ 45.00 3625664 11006481 2589760 2460272 19 Exceeding ₹ 45.00 but not exceeding ₹ 50.00 3408124 10346092 2434375 2312656 20 Above ₹ 50.00 3408124 10346092 2434375 2312656] Provided that in respect of Filter khaini, the entry in column no.(2) of S.No.12 of the table shall be read as ₹ 10.01 and above.] Explanation. - For the purposes of this rule, if there are multiple track or multiple line packing machines, one such track or line shall be deemed to be one individual packing machine for the purposes of calculation of the number of pouches per operating packing machine per month.