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of <h1>Machine-based excise duty on pouch-packed gutkha and chewing tobacco u/s 3A from 1 Feb 2026, with compliance rules</h1> Rules are prescribed for capacity determination and levy, collection and administration of excise duty under section 3A on chewing tobacco, jarda scented tobacco and gutkha packed in pouches with the aid of packing machines, effective 1 February 2026, by deeming monthly production from the number of operating machines and their maximum rated speed, linked to retail sale price slabs; duty is payable monthly at notified rates, with pro-rata adjustments for new manufacture, machine addition/removal, retail sale price changes and rate revisions. Manufacturers must file portal declarations with chartered engineer certification, subject to verification and capacity orders, with differential duty and interest consequences for discrepancies. Abatement is allowed for sealed non-operation of at least 15 days. Retail sale price must be declared; non-declaration/tampering triggers confiscation and administratively ascertained (highest) retail sale price. CCTV installation and 48-month retention are mandated; rebate and export without duty are barred; CENVAT credit is restricted to duty on bulk packs, with recovery, confiscation and penalties for wrong credit and other contraventions.
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