This chapter does not cover medicinal cigarettes (Chapter 30).

Other Notes : Year 2010

HS Classification Changes in Year 2007 - In this chapter no changes.

Additional Duty - by reference of additional duty notes, in this chapter, attract Additional Duties of Excise (goods of special Importance) imposed inlieu of sales tax. In the budget of 2001 a new duty called National Calamity Contingent Duty (NCCD) has also been imposed. A few item also attract a cess under Tobacco cess Act. The total of all these is levied as additional duty.

Education Cess - 2%+1% on the aggregate of excise and customs applicable on
all goods in this chapter.

Other Notes : Year 2009

HS Classification Changes in Year 2007 - In this chapter no changes.

Additional Duty - by reference of additional duty notes, in this chapter, attract Additional Duties of Excise (goods of special Importance) imposed inlieu of sales tax. In the budget of 2001 a new duty called National Calamity Contingent Duty (NCCD) has also been imposed. A few item also attract a cess under Tobacco cess Act. The total of all these is levied as additional duty.

Education Cess - 2%+1% on the aggregate of excise and customs applicable on all goods in this chapter.

Other Notes : Year 2008

HS Classification Changes in Year 2007 - In this chapter no changes.

Additional Duty - by reference of additional duty notes, in this chapter, attract Additional Duties of Excise (goods of special Importance) imposed inlieu of sales tax. In the budget of 2001 a new duty called National Calamity Contingent Duty (NCCD) has also been imposed. A few item also attract a cess under Tobacco cess Act. The total of all these is levied as additional duty.

Education Cess - 2%+1% on the aggregate of excise and customs applicable on all goods in this chapter.

Other Notes : Year 2007

HS Classification Changes in Year 2007 - In this chapter no changes.

Additional duty - by reference of additional duty notes, in this chapter, attract Additional Duties of Excise (goods of special Importance) imposed inlieu of sales tax. In the budget of 2001 a new duty called National Calamity Contingent Duty (NCCD) has also been imposed. A few item also attract a cess under Tobacco cess Act. The total of all these is levied as additional duty.

Education Cess - 2%+1% on the aggregate of excise and customs applicable on all goods in this chapter.

Other Notes : Year 2006

 a. Additional duty Notes : Apart from Excise duty, goods in this chapter attract Additional Duties of Excise (Goods of Special Importance) imposed in lieu of sales tax. In the budget of 2001 a new duty called National Clamity Contingent Duty (NCCD) has been imposed. A few items also attract to cess under Tobacco Cess Act. The total of all these is levied as additional duty.

b. Education Cess : EC of  2% on the aggregate of excise and customs duties under section 91(10 of Finance Act 2004 applicable on all goods in this Chapter.

c. Spl CVD on Tobacco - Nil Ref. Customs Notification 20 dt. 01.03.2006.]