<h1>Machine-based levy on tobacco pouches charges duty by packing-machine capacity, with mandatory declarations and departmental verification.</h1> A machine-based capacity levy applies to pouches of chewing tobacco, jarda scented tobacco and gutkha from 1 February 2026. Duty is charged on deemed annual capacity of each packing machine; manufacturers must file Form CE DEC-01 within seven days. Initial monthly duty is calculated using machine maximum rated speed and retail sale price pending departmental verification; annual capacity is fixed after physical inspection. Differential duty and interest apply where departmental capacity exceeds self-declaration, payable from installation or relevant change, and payment is required during appeals.