Chewing tobacco, jarda scented tobacco and gutkha now face a machine-based monthly duty tied to retail price and packing speed. Specifies a machine-based monthly duty on chewing tobacco (including filter khaini), jarda scented tobacco and gutkha, with rates determined by retail sale price (R) and packing machine speed (S). A tiered table sets fixed crore-rate entries and formula-based rates, applying a higher-of rule where both are specified. Multi-track lines are counted as separate machines and retail sale price means the maximum consumer price including taxes and charges. Number of machines for computation will follow the Capacity Determination and Collection of Duty Rules, 2026.