Chartered Engineer and Valuer Services

CENTRAL EXCISE

CENTRAL GOODS AND SERVICE TAX (CGST)

Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines

(Capacity Determination and Collection of Duty) Rules, 2026.

Rule 6. Declaration to be filed by the registered person.

(2) The manufacturer shall declare the details as required in FORM CE DEC-01 with respect to gear box ratios, number of funnels, number of tracks and revolution per minute of main motor as certified by a chartered engineer in FORM CE CCE-01.

Notification No. 05/2025-Central Excise (N.T.) dated 31.12.2025 (click to download pdf)

Calculations

The gear ratio calculation for chewing tobacco packing machines is determined using the formula:

S = (r / g) × n

where:

S = Maximum rated speed of the machine in terms of number of pouches per minute
r = Revolutions per minute (RPM) rating of the main disc rotary motor of the machine that fills the pouches
g = Overall gear ratio of the gear assembly between the main disc rotary motor and the rotating drum of the machine
n = Number of funnels in a horizontal machine or number of cups in a vertical machine

This formula provides a clear and consistent method for calculating the maximum rated speed of packing machines, ensuring accurate capacity determination and compliance with regulatory requirements. The amendments also update the relevant year in Form CE CCE-01 and modify instructions for Chartered Engineers to reflect capacity calculations based on cups or funnels.

A professional consultant reviewing customs documents with a client in a bright office.

Chartered Engineer Certificate

Details of Machines Available (Form CE DEC-01):

i. Under the column “Type of machine”, there will be a dropdown menu with the options 1. Vertical 2.Horizontal

ii. The fields such as No. of Cups(in case of Vertical Machine) , Gear Box Ratio of the machine, Revolution per minute of main motor, No. of Funnels(in case of Horizontal machine) are to be filled as per the Certificate of the Chartered Engineer.