Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026. - 05/2025 - Central Excise - Non Tariff

Chewing tobacco packing machines now subject to capacity-based excise duty, declaration, CCTV and strict compliance requirements.

The rules establish a capacity based excise duty on chewing tobacco, jarda scented tobacco and gutkha packed in pouches, determining monthly and annual deemed production by number and maximum rated speed of packing machines with outputs set by a tabulated schedule. Manufacturers must file technical declarations certified by a chartered engineer; authorities verify and determine capacity and duty, with pro rata calculations for installations, changes and new manufacturers. Compliance obligations include CCTV, package retail price declaration, monthly payments and limited CENVAT credit on bulk packs; breaches attract confiscation, penalties and recovery of differential duty with interest.