Frequently Asked Questions (FAQs) on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco and Gutkha

India, Jan. 1 -- The Government of India has issued a release:

The effective duty rates on tobacco and tobacco products have been notified vide notification No. 03/2025-Central Excise and notification No. 04/2025-Central Excise both dated 31.12.2025. These duty rates will come into effect from 1st February, 2026.

The Rules have been notified vide notification No. 05/2025-Central Excise (N.T.) dated 31.12.2025. These Rules will come into effect from 1st February, 2026.

These rules cover the goods notified under Section 3A of the Central Excise Act, 1944 vide notification No. 04/2025- Central Excise (N.T.) dated 31.12.2025 namely, chewing tobacco (including filter khaini), jarda scented tobacco and gutkha.

These rules provide for manner o...