The notificationbrings specified tobacco products under the excise duty regime based on packing capacity. As per the notification, chewing tobacco, jarda scented tobacco and gutkha, when manufactured with the aid of packing machines and packed in pouches, will be treated as notified goods under Section 3A of the Central Excise Act. The notification clarifies that chewing tobacco includes filter khaini and defines packing machines comprehensively.
(Link: Central Excise Notification 04/2025 (NT) Dated 31/12/2025)