The notification amends the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules 2026. It introduce a specific explanation in Rule 5 defining ‘maximum rated speed’ of packing machines through a mathematical formula based on motor RPM, overall gear ratio, and the number of funnels or cups, depending on machine type. Rule 6 is aligned to distinguish between horizontal machines using funnels and vertical machines using cups. The consequential changes have also been made to Forms CE DEC-01 and CE CCE-01, substituting references to ‘tracks’ with ‘cups’ or ‘cup or funnel’, and others.
(Link: Central Excise Notification 01/2026 (NT) Dated 31/01/2026)