Capacity Determination and Collection of DutyChewing Tobacco, Jarda Scented Tobacco And Gutkha Packing Machines (Capacity Determination And Collection Of Duty) Rules, 2026
Capacity Determination and Collection of DutyChewing Tobacco, Jarda Scented Tobacco And Gutkha Packing Machines (Capacity Determination And Collection Of Duty) Rules, 2026
Chewing tobacco packing machines: unregistered units face duty assessment, confiscation and penalties; CCTV noncompliance incurs penalty. Goods produced or removed in contravention of the packing-machine rules are liable to confiscation and manufacturers may be penalised up to the duty ... Summary
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Chewing tobacco packing machines: unregistered units face duty assessment, confiscation and penalties; CCTV noncompliance incurs penalty.
Goods produced or removed in contravention of the packing-machine rules are liable to confiscation and manufacturers may be penalised up to the duty leviable on the affected goods, subject to section 11AC. If a unit is unregistered, duty is determined by the number of packing machines found and the retail sale price of pouches; unless satisfactory contrary evidence is produced, those machines are deemed to have been operating from 1 February 2026 or the last five years, whichever is later.
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