Notification No. 03/2025-Central Excise Dated 31/12/2025

Seeks to supersede notification no. 03/2019-central excise- New Page 2

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 3/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 486(E), dated the 6th July, 2019, except as respect things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the said Schedule to the Excise Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

Table

Sl. No. Heading or subheading or tariff item Description of goods Rate
(1) (2) (3) (4)
1[1. 2401

Unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale

Nil]
[helldodold[1. 2401 All Goods 18%]helldod]
2[1A.

2401

Unmanufactured tobacco or tobacco refuse, other than Sl. No. 1 above

18%]
2. 2402 10 All Goods 21% or Rs. 4170 per thousand
3. 2402 20 10 Other than filter cigarettes, of length not exceeding 65 millimetres Rs. 2050 per thousand
4. 2402 20 20 Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Rs. 3600 per thousand
5. 2402 20 30 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 65 millimetres Rs. 2100 per thousand
6. 2402 20 40 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 65 millimetres but not exceeding 70 millimetres Rs. 4000 per thousand
7. 2402 20 50 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. 5400 per thousand
8. 2402 20 90 Other Rs. 8500 per thousand
9. 2402 90 10 Cigarettes of tobacco substitutes Rs. 4006 per thousand
10. 2402 90 20 Cigarillos of tobacco substitutes 12.5% or Rs. 4006 per thousand, whichever is higher
11. 2402 90 90 Other 12.5% or Rs. 4006 per thousand, whichever is higher
12. 2403 11 10 Hukkah or gudaku tobacco 33%
13. 2403 11 90 Other Nil
14. 2403 19 10 Smoking mixtures for pipes and cigarettes 279%
15. 2403 19 90 Other 19%
16. 2403 91 00 “Homogenised” or “reconstituted” tobacco 60.5%
17. 2403 99 10 Chewing tobacco 82%
18. 2403 99 20 Preparations containing chewing tobacco 60.5%
19. 2403 99 30 Jarda scented tobacco 82%
20. 2403 99 40 Snuff 60.5%
21. 2403 99 50 Preparations containing snuff 60.5%
22. 2403 99 60 Tobacco extracts and essence 57%
23. 2403 99 70 Cut-tobacco 8%
24. 2403 99 90 Gutkha 91%
25. 2403 99 90 All goods (Other than Gutkha) 81%
26. 3[2404 11 00] [helldodold[2404 11 10]helldod] Containing tobacco or reconstituted tobacco 60.5%
27. 24041900 Other 60.5%

2. This notification shall come into force on the 1st February, 2026.

[F. No. CBIC-190349/72/2025-TRU]

(Dheeraj Sharma)
Under Secretary

Refer:- Relevant FAQs

1. Substituted vide :- Notification No. 04/2026-Central Excise Dated 01/02/2026

2. Inserted vide :- Notification No. 04/2026-Central Excise Dated 01/02/2026

3. Substituted vide :- Corrigendum Dated 04.02.2026