Frequently Asked Questions (FAQs) on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco and Gutkha

• Capacity-based (machine-based) central excise levy revived for three notified tobacco products — chewing tobacco (including filter khaini), jarda scented tobacco and gutkha — under Section 3A of the Central Excise Act, 1944.
• Duty is computed on deemed annual production capacity of pouch-packing machines rather than transaction value, to plug evasion in a high-revenue, easily-under-reported sin-goods sector.
• Relevance for UPSC: intersects GS-III (Indian economy — taxation, public finance, illicit economy) and GS-II (governance — health regulation), plus current-affairs Prelims hits on notification numbers and effective dates.