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of <h1>India Amends Tobacco Packing Rules: Section 11AB Becomes 11AA; 'Chewing Tobacco' Now Includes 'Jarda Scented Tobacco'</h1> The Government of India has issued Notification No. 10/2012-Central Excise (N.T.), amending the Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. Effective upon publication in the Official Gazette, the amendments include substituting 'section 11AB' with 'section 11AA' in rule 9 and expanding the term 'chewing tobacco' to include 'Jarda scented tobacco' in rule 16. Additionally, modifications in sub-rule (6) address the correction of CENVAT credit utilization errors. These amendments aim to refine the regulatory framework for tobacco product packaging and duty collection.
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