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Date: 01-02-2026
Notification No: Notification No. 01/2026-Central Excise
Issuing Authority: Central Excise  
Type: Tariff
File No: [F. No. 334/05/2026-TRU]
Subject: Seeks to prescribe effective rates of NCCD on chewing tobacco, jarda scented tobacco and other tobacco products
Untitled 1

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01/2026-Central Excise

New Delhi, the 1st February, 2026

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 read with section 136 of Finance Act, 2001 (14 of 2001), 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 National Calamity Contingent Duty specified thereon in the Seventh Schedule to the Finance Act, 2001 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 sub heading or tariff
item
Description of goods Rate of
duty
(1) (2) (3) (4)
1 2403 99 10 Chewing tobacco 25%
2 2403 99 30 Jarda scented tobacco 25%
3 2403 99 90 All goods 25%

2. This notification shall come into force on the 1st day of May, 2026.

[F. No. 334/05/2026-TRU]
(Dheeraj Sharma)
Under Secretary to Government of India

       

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