Retail-price valuation updated: 'Pan masala containing tobacco' replaced with 'Gutkha', effective 1 February 2026.
Amendment substitutes the phrase "Pan masala containing tobacco" with "Gutkha" in the Table at Sl. No. 2, Column (3) of Notification No. 01/2022 Central Excise (N.T.) for the purposes of retail-price valuation, and the substitution takes effect on 1 February 2026.

Capacity-based excise duty rules govern packing machines, monthly declarations, abatement, CCTV compliance and limited credit for notified tobacco goods.
Prescribes a capacity-based excise duty framework for chewing tobacco, jarda scented tobacco and gutkha manufactured with packing machines and packed in pouches. It links deemed production and annual capacity to the number of packing machines and their maximum rated speed, and requires manufacturers to file declarations supported by Chartered Engineer certification, subject to verification and capacity determination by the proper officer. The rules also provide for monthly duty payment, pro rata adjustment, abatement for sealed non-operational machines, retail sale price declaration, CCTV surveillance, machine addition or removal controls, limited CENVAT credit, and penalties for contraventions.

Chewing tobacco, jarda scented tobacco and gutkha now face a machine-based monthly duty tied to retail price and packing speed.
Specifies a machine-based monthly duty on chewing tobacco (including filter khaini), jarda scented tobacco and gutkha, with rates determined by retail sale price (R) and packing machine speed (S). A tiered table sets fixed crore-rate entries and formula-based rates, applying a higher-of rule where both are specified. Multi-track lines are counted as separate machines and retail sale price means the maximum consumer price including taxes and charges. Number of machines for computation will follow the Capacity Determination and Collection of Duty Rules, 2026.

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.

Central Excise (Amendment) Act 2025 will commence on 1 February 2026, setting the effective date for its provisions.
Under the authority of subsection (2) of section 1 of the Central Excise (Amendment) Act, 2025, the Central Government, by Notification No. 03/2025-Central Excise (N.T.), appoints 1 February 2026 as the date on which the provisions of the Act shall come into force.

Excise duty on tobacco products revised: specified ad valorem and specific rates and a narrow exemption apply to listed tobacco goods.
Notification prescribes excise duties and limited exemptions for specified tobacco goods by Fourth Schedule tariff items, replacing a prior notification. It lists tariff classifications and assigns either ad valorem percentages or specific rupee-per-thousand rates for categories including unmanufactured tobacco, cigarettes (distinguished by filter and length), tobacco substitutes, gutkha, chewing tobacco, snuff, extracts, and reconstituted tobaccos, and specifies mixed charging rules where a percentage or a specific amount applies, including higher-of rules and a narrow exemption for unbranded, unpacked unmanufactured tobacco.

Interim Board for Settlement constituted under section 31A, establishing four regional boards with specified headquarters.
Constitution of four Interim Boards for Settlement under the statutory power of section 31A of the Central Excise Act, 1944, by executive notification establishing Interim Board for Settlement I (Delhi), Interim Board for Settlement II (Kolkata), Interim Board for Settlement III (Mumbai) and Interim Board for Settlement IV (Chennai) as designated settlement fora, authenticated by the issuing under secretary and notification reference.

Excise duty increase on petrol and diesel mandates higher per litre rates, altering previous notification and effective from April eighth.
The Central Government, exercising statutory powers, amends the tariff Table of Notification No. 05/2019 by substituting the entries in column (4) for Sl. No. 1 and Sl. No. 2 with new per litre rates for petrol and diesel; the amendment is notified as No. 02/2025 Central Excise, dated 7 April 2025, and comes into force on 8 April 2025.

Additional duty on unblended diesel implementation date extended by amendment, deferring applicability under existing notification.
The notification amends No. 11/2017-Central Excise by substituting the year reference in two provisos-against Sl. No. 3 in the Table (column (3)) after item (ii) and in item (b) of the proviso after the Annexure-thereby extending the implementation year for the additional duty of excise on unblended diesel. The amendment is issued under the Central Excise Act and comes into force on 2nd February, 2025.

Re-assignment of central excise and service tax appeals directs designated officers to hear and decide appeals filed with appellate commissioners.
Re-assignment of central excise and service tax appeals appoints specified Principal Additional Director General or Additional Director General officers within the territorial jurisdiction of a Principal Chief Commissioner or Chief Commissioner as Central Excise Officers, vests them with all powers under the Central Excise Act and the Finance Act and rules, and assigns them, together with Principal Commissioners and Commissioners (including Audit and Appeals), the jurisdiction to pass orders in appeal for appeals filed on or after 1 July 2017 with the Commissioner (Appeals) in the territorial jurisdiction specified.