The Ministry of Finance (MoF) on January 31, 2026, notified the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2026 to amend the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026.
The following has been stated: -
•An Explanation is inserted in Rule 5 prescribing a formula to calculate the maximum rated speed of pouch-packing machines.
•Rule 6 and multiple forms are amended to replace the term “tracks” with “cups or funnels”, aligning terminology with machine design.
•Several form headings are updated to include revised calculation references and formula indicators for speed and capacity.
•The forms are further updated to revise the relevant year to 2026 and clarify certification instructions for Chartered Engineers.
They shall come into force on February 01, 2026.
The detailed notification is given in the document below.
[Notification No.: 01/2026-Central Excise (N.T.)]
