The Central Board of Indirect Taxes and Customs (CBIC) on May 08, 2026, issued the procedure for filing amendment declarations in Form CE DEC-01 for Central Excise taxpayers covered under the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2025. The advisory refers to Notification No. 05/2025-Central Excise (N.T.) dated December 31, 2025, which introduced the relevant compliance framework for such manufacturers.
The advisory clarifies that under Rule 6(3) of the 2025 Rules, manufacturers are required to file a fresh declaration within fifteen days of any change in factors relevant to production under Rule 4, including installation, addition, or commencement of any packing machine. This requirement is aimed at ensuring updated production and capacity details for excise duty determination purposes.
To facilitate compliance, CBIC has provided a step-by-step procedure, along with screenshots, for filing the Amendment Declaration in Form CE DEC-01 through the taxpayer portal CBIC GST Portal. The advisory also directs that the instructions be widely circulated among field officers and trade stakeholders for awareness and compliance.
[Advisory No. 08/2026]
