Chewing tobacco, jarda scented tobacco and gutkha packed in pouches attract excise duty when packed by packing machines. The Central Government designates chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha manufactured with the aid of a packing machine and packed in pouches as notified goods, on which excise duty shall be levied and collected; 'packing machine' is defined to include all vertical form-fill-seal and horizontal machines and any other machines used to pack pouches. The notification takes effect on 1 February 2026.