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CBIC has notified 01.02.2026 as the date from which provisions of Central Excise (Amendment) Act, 2025 shall come into force.It has brought chewing tobacco, jarda scented tobacco and gutkha manufactured using packing machines under a special excise duty regime as notified goods under Section 3A of the Central Excise Act, 1944

However, the existence of legislation preventing sale of tobacco to minors alone is not sufficient to achieve consistent compliance among tobacco retailers

In the absence of a roll, a very good substitute can be made by taking a piece of 2-inch plank, say 18 inches long by 14 inches wide

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S5DF), including 1,2-propanediol (Fig