{"id":4034,"date":"2026-01-05T23:19:34","date_gmt":"2026-01-05T23:19:34","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4034"},"modified":"2026-01-05T23:19:35","modified_gmt":"2026-01-05T23:19:35","slug":"central-excise-notification-05-2025-nt-dated-31-12-2025-capacity-based-excise-rules-for-chewing-tobacco-gutkha-and-jarda","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/05\/central-excise-notification-05-2025-nt-dated-31-12-2025-capacity-based-excise-rules-for-chewing-tobacco-gutkha-and-jarda\/","title":{"rendered":"Central Excise Notification 05\/2025 (NT) Dated 31\/12\/2025 &#8211; Capacity based Excise Rules for Chewing Tobacco, Gutkha and Jarda\u00a0"},"content":{"rendered":"\n<p>CBIC has notified the\u00a0Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules 2026, which will come into force with effect from\u00a01<sup>st<\/sup>\u00a0February 2026. It reintroduces a\u00a0capacity-based levy system\u00a0under section 3A of the Central Excise Act. Under the new framework, excise duty will be determined based on the\u00a0number of packing machines installed\u00a0and their\u00a0maximum rated production capacity, linked to the retail sale price (RSP) of pouches.<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010541\/ENG\/Notifications\"><em>(Link: Central Excise Notification 05\/2025 (NT) Dated 31\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBIC has notified the\u00a0Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules 2026, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[10,35],"tags":[],"class_list":["post-4034","post","type-post","status-publish","format-standard","hentry","category-excise","category-notifications-excise"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Central Excise Notification 05\/2025 (NT) Dated 31\/12\/2025 - Capacity based Excise Rules for Chewing Tobacco, Gutkha and Jarda\u00a0 - Bhatia Bhola &amp; 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