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of <h1>Chewing tobacco, jarda and gutkha packed in pouches using packing machines brought u/s 3A excise duty from 1 Feb 2026</h1> Chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha, when manufactured with the aid of a packing machine and packed in pouches, are specified as 'notified goods' for the purposes of section 3A of the Central Excise Act, 1944, and 'packing machine' is defined to include all types of vertical and horizontal form-fill-seal machines and any other pouch-packing machines, whether single-track or multi-track. As a consequence, duty of excise on such goods is to be levied and collected in accordance with the special procedure under section 3A. The notification takes effect from 1 February 2026.
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