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    <title>Frequently Asked Questions (FAQs) on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco and Gutkha</title>
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    <description>A machine-based capacity levy applies to pouches of chewing tobacco, jarda scented tobacco and gutkha from 1 February 2026. Duty is charged on deemed annual capacity of each packing machine; manufacturers must file Form CE DEC-01 within seven days. Initial monthly duty is calculated using machine maximum rated speed and retail sale price pending departmental verification; annual capacity is fixed after physical inspection. Differential duty and interest apply where departmental capacity exceeds self-declaration, payable from installation or relevant change, and payment is required during appeals.</description>
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    <pubDate>Thu, 01 Jan 2026 14:28:36 +0530</pubDate>
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      <description>A machine-based capacity levy applies to pouches of chewing tobacco, jarda scented tobacco and gutkha from 1 February 2026. Duty is charged on deemed annual capacity of each packing machine; manufacturers must file Form CE DEC-01 within seven days. Initial monthly duty is calculated using machine maximum rated speed and retail sale price pending departmental verification; annual capacity is fixed after physical inspection. Differential duty and interest apply where departmental capacity exceeds self-declaration, payable from installation or relevant change, and payment is required during appeals.</description>
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