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        Central Excise

        Rule 7 - Verification of declaration

        Chewing Tobacco, Jarda Scented Tobacco And Gutkha Packing Machines (Capacity Determination And Collection Of Duty) Rules, 2026

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        Verification of declaration for chewing tobacco packing machines must occur within ninety days and may include inspections. The jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise shall verify declarations filed under rule 6 within ninety days, using measures that may include physical factory inspection, verification of machine technical specifications including maximum rated speed, and consultation with a third-party technical expert where necessary.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Verification of declaration for chewing tobacco packing machines must occur within ninety days and may include inspections.

                            The jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise shall verify declarations filed under rule 6 within ninety days, using measures that may include physical factory inspection, verification of machine technical specifications including maximum rated speed, and consultation with a third-party technical expert where necessary.


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