The amendment clarifies the method for determining the maximum rated speed of pouch, tin, or container packing machines by prescribing a precise formula based on RPM, gear ratio, and number of cups or funnels, ensuring uniform classification for cess purposes. It explain the computation of cess abatement where machines remain sealed and non-operational for more than fifteen days, including timelines for filing claims and adjustment of abatements. A new Rule 35 is inserted to prescribe how the cess is to be credited to the Consolidated Fund of India, transferred quarterly to a dedicated cess fund, and utilised with parliamentary oversight and CAG audit.
(Link: Min of Finance HSNS Notification 02/2026 Dated 30/01/2026)