As per the notification, Chewing Tobacco and Jarda Scented Tobacco, and Gutka will attract additional excise duty. It will be in addition to GST as applicable. It applies to chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha. The levy is applicable where these notified goods are manufactured with the aid of packing machinesand packed in pouches bearing a declared retail sale price (RSP). The duty structure is based on two key parameters, i.e. Retail Sale Price (RSP) per pouch, and Speed of the packing machine, measured in pouches per minute.
(Link: Central Excise Notification 04/2025 (T) Dated 31/12/2025)