The Central Board of Indirect Taxes & Customs (CBIC) on February 05, 2026, issued a notification regarding the filing procedure of the declaration Form CE DEC-01 for Central Excise Taxpayers.
The following has been stated: -
•CBIC issued rules (2025) for capacity determination and duty collection on chewing tobacco, jarda scented tobacco, and gutkha packing machines.
•Manufacturers must file an initial declaration in FORM CE DEC-01 on the CBIC GST portal by February 07, 2026, or within 7 days of starting production.
•A step-by-step filing procedure with screenshots is provided in Annexure-A for taxpayer portal compliance.
•Further advisories on the monthly payment statement (CE PMT-01) and fresh declarations for production or machine changes will be issued soon.
The detailed notification is given in the document below.
[Notification No.: 03/2026 – Central Excise]
