The Ministry of Finance (MoF) on December 31, 2025, issued a notification regarding Central Excise Duty on Packing-Machine-Based Tobacco Products.
The following has been stated: -
•The Central Government has notified chewing tobacco, jarda scented tobacco, and Gutkha manufactured with the aid of packing machines and packed in pouches as specified goods.
•These products fall under tariff items 2403 99 10, 2403 99 30, and 2403 99 90, respectively.
•Such notified goods shall be subject to excise duty under section 3A of the Central Excise Act, 1944.
•The notification clarifies that chewing tobacco includes filter khaini and defines “packing machine” broadly to cover all types used for pouch packing.
This notification shall come into force on February 01, 2026.
The detailed notification is given in the document below.
[Notification No.: 04/2025-Central Excise (N.T.)]
