THE CENTRAL EXCISE (AMENDMENT) ACT, 2025

[No. 34 of 2025]

[11th December, 2025.]

An Act further to amend the Central Excise Act, 1944.

BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—

1. Short title and commencement.

(1) This Act may be called the Central Excise (Amendment) Act, 2025.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Amendment of Fourth Schedule.

2. In the Central Excise Act, 1944, in the Fourth Schedule, in Section IV, for the Table occurring under the sub-heading “Supplementary Notes”, the following Table shall be substituted, namely:––

Tariff item Description of goods Unit Rate of duty
(1) (2) (3) (4)
2401 Unmanufactured Tobacco; Tobacco Refuse
2401 10 10 ---- Flue cured virginia tobacco kg. 70%
2401 10 20 ---- Sun cured country (natu) tobacco kg. 70%
2401 10 30 ---- Sun cured virginia tobacco kg. 70%
2401 10 40 ---- Burley tobacco kg. 70%
2401 10 50 ---- Tobacco for manufacture of biris, not stemmed kg. 70%
2401 10 60 ---- Tobacco for manufacture of chewing tobacco kg. 70%
2401 10 70 ---- Tobacco for manufacture of cigar and cheroot kg. 70%
2401 10 80 ---- Tobacco for manufacture of hookah tobacco kg. 70%
2401 10 90 ---- Other kg. 70%
2401 20 - Tobacco, partly or wholly stemmed or stripped:
2401 20 10 ---- Flue cured virginia tobacco kg. 70%
2401 20 20 ---- Sun cured country (natu) tobacco kg. 70%
2401 20 30 ---- Sun cured virginia tobacco kg. 70%
2401 20 40 ---- Burley tobacco kg. 70%
2401 20 50 ---- Tobacco for manufacture of biris kg. 70%
2401 20 60 ---- Tobacco for manufacture of chewing tobaco kg. 70%
2401 20 70 ---- Tobacco for manufacture of cigar and cheroot kg. 70%
2401 20 80 ---- Tobacco for manufacture of hookah tobacco kg. 70%
2401 20 90 ---- Other kg. 70%
2401 30 00 ---- Tobacco refuse kg. 60%
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2402 10 - Cigars, cheroots and cigarillos, containing tobacco:
2402 10 10 ---- Cigar and cheroots Tu 25% or Rs. 5000 per thousand whichever is higher
2402 10 20 ---- Cigarillos Tu 5% or Rs. 5000  per thousand whichever is higher
2402 20 - Cigarettes, containing tobacco:
2402 20 10 ---- Other than filter cigarettes, of length not exceeding 65 millimetres Tu Rs. 2700 per thousand
2402 20 20 ---- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Tu Rs. 4500 per thousand
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 Tu Rs. 3000 per thousand
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 Tu Rs. 5200 per thousand
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 Tu Rs. 7000 per thousand
2402 20 90 ---- Other Tu Rs. 11000 per \thousand
2402 90 - Other:
2402 90 10 ---- Cigarettes of tobacco substitutes Tu Rs. 5000 per thousand
2402 90 20 ---- Cigarillos of tobacco substitutes Tu 14% or Rs. 5000 per thousand whichever is higher
2402 90 90 ---- Other Tu 14% or Rs. 5000 per thousand whichever is higher
2403 Other manufactured tobacco and manufactured tobacco substitutes; “Homogenised” or “Reconstituted” tobacco; Tobacco extracts and essences
- Smoking tobacco, whether or not containing tobacco substitute in any proportion;
2403 11 -- Water pipe tobacco specified in Sub-heading Note to this Chapter:
2403 11 10 ---- Hookah or gudaku tobacco kg. 40%
2403 11 90 ---- Other kg. 40%
2403 19 -- Other:
2403 19 10 ---- Smoking mixtures for pipes and cigarettes kg. 325%
--- Biris:
2403 19 21 ---- Other than paper rolled biris, manufactured without the aid of machine Tu 10%
2403 19 29 ---- Other Tu 10%
2403 19 90 ---- Other kg. 22%
- Other:
2403 91 00 ---- “Homogenised” or “reconstituted” tobacco kg. 70%
2403 99 -- Other:
2403 99 10 ---- Chewing tobacco kg. 100%
2403 99 20 ---- Preparations containing chewing tobacco kg. 100%
2403 99 30 ---- Jarda scented tobacco kg. 100%
2403 99 40 ---- Snuff kg. 70%
2403 99 50 ---- Preparations containing snuff kg. 70%
2403 99 60 ---- Tobacco extracts and essence kg. 70%
2403 99 70 ---- Cut-tobacco kg. 10%
2403 99 90 ---- Other kg. 125%
2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- Products intended for inhalation without combustion
2404 11 00 -- Containing tobacco or reconstituted tobacco kg. 100%
2404 12 00 -- Other, containing nicotine kg. …..
2404 19 00 -- Other kg. 100%
- Other:
2404 91 00 -- For oral application Kg. …..
2404 92 00 -- For transdermal application kg. …..
2404 99 00 -- Other kg. …....

DR. RAJIV MANI,
Secretary to the Govt. of India