Excise duty on tobacco: Manufacturers to install CCTV, preserve footage for 24 months from Feb 1
GST
Dated:- 1-1-2026
PTI
New Delhi, Jan 1 (PTI) Manufacturers of chewing tobacco, gutkha and similar products will have to install a functional CCTV system from February 1, covering all packing machines and preserve the footage for at least 24 months, according to a government notification.
Such manufacturers will also have to disclose to excise authorities the number of machines and their capacities, and can also claim abatement in excise duty in case a machine is non-functional for a minimum of 15 consecutive days, according to the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Coll
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l packing machine areas and to preserve the footage for a minimum period of 24 months.
Manufacturers of such tobacco products packed in pouches will have to disclose the number of machines, the specifications of the machines, such as maximum rated capacity and gearbox ratios, and the details of retail sale prices to the excise tax authorities.
The jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, will determine the annual production capacity after conducting a physical inspection of the factory and verifying the technical specifications of the machines.
The annual production capacity shall be determined by multiplying the quantity of notified goods deemed to be pr
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