Heading 
No. 

Sub-heading 
No. 

Description of goods 

Rate of duty

Basic 

(1) 

(2) 

(3) 

(4) 

24.01

Unmanufactured tobacco; tobacco refuse 

2401.10 

- Not bearing a brand name 

Nil 

2401.90 

-Other 

8% 

24.02

2402.00 

Cigars and cheroots of tobacco or of tobacco substitutes 

8% 

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 

Rs.78per thousand 

2403.12

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

Rs. 265 per thousand

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

Rs. 395 per thousand 

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 

Rs. 645 per thousand

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 

Rs. 860 per thousand

2403.19

-- Other 

Rs. 1050 per thousand 

2403.20

- Cigarettes of tobacco substitutes 

Rs. 1000 per thousand 

- Cigarillos:

2403.31

--Of tobacco 

16% 

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% 

2404.20

- Cut tobacco 

Rs.50per Kilogram

- Biris:

2404.31

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

Rs. 4.60 per thousand

2404.39

-- Other 

Rs. 11.50 per thousand

2404.40

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

2404.41

-- Chewing tobacco and preparations containing chewing tobacco

8 %

2404.49

-- Pan Masala containing tobacco

8 %

2404.50

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

8 %

-Other:

2404.91

-- Not bearing a brand name

Nil 

2404.99

-- Other

8 %