Heading 
No. 

Sub-heading 
No. 

Description of goods 

Rate of duty

Basic 

Additional

(1) 

(2) 

(3) 

(4) 

(5)

24.01

Unmanufactured tobacco; tobacco refuse 

2401.10 

- Not bearing a brand name 

Nil 

Nil

2401.90 

-Other 

16% 

10%

24.02

2402.00 

Cigars and cheroots of tobacco or of tobacco substitutes 

16% 

Nil

24.03

Cigarettes and cigarillos of tobacco or of tobacco substitutes 

- Cigarettes of tobacco :

2403.11 

-- Other than filter cigarettes, of length not exceeding 60 millimetres 

Nil 

Nil

2403.12

--Other than filter cigarettes, of lenght exceeding 60 millimetres but not exceeding 70 millimetres

Nil 

Nil

2403.13

-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres

Nil 

Nil

2403.14

-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 

Nil 

Nil

2403.15

-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres 

Nil 

Nil

2403.19

-- Other 

Nil 

Nil

2403.20

- Cigarettes of tobacco substitutes 

Nil 

Nil

- Cigarillos:

2403.31

--Of tobacco 

16% 

Nil

2403.32

-- Of tobacco substitutes 

16% 

24.04

Other manufactured tobacco and manufactured tobacco substitutes; homogenised or "reconstituted' tobacco; tobacco extracts and essences 

2404.10

-Smoking mixtures for pipes and cigarettes

225% 

75%

2404.20

- Cut tobacco 

Nil 

Nil

- Biris:

2404.31

-- Other than paper rolled biris, manufactured without the aid of machines 

Nil 

Nil

2404.39

-- Other 

Nil 

Nil

2404.40

- Chewing tobacco and preparations containing chewing tobacco; pan masala containing tobacco;

2404.41

-- Chewing tobacco and preparations containing chewing tobacco

16%

18%

2404.49

-- Pan Masala containing tobacco

16%

18%

2404.50

- Snuff of tobacco and preparations containing snuff of tobacco in any proportion

16%

18%

-Other:

2404.91

-- Not bearing a brand name

Nil 

Nil

2404.99

-- Other

16%

18%