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Taxation Central Ministry of Finance Central Excise Act, 1944

Ministry of Finance issues Amendments to Excise Duties on Tobacco Products

31-Dec-2025 | 03/2025-Central Excise

Ministry of Finance has issued a notification regarding amendments to the excise duties on tobacco products, effective from 1st February, 2026. According to the notification, revised excise duties will be imposed on 27 goods categorized under Chapter 24 of the Fourth Schedule to the Central Excise Act, 1944. Key highlights include: 1. Tariff item 2401 – All goods: 18% 2. Tariff item 2402 10 – All goods: 21% or Rs. 4,170 per thousand 3. Tariff item 2402 20 10 – Other than filter cigarettes, length not exceeding 65 mm: Rs. 2,050 per thousand 4. Tariff item 2402 20 20 – Other than filter cigarettes, length exceeding 65 mm but not exceeding 70 mm: Rs. 3,600 per thousand 5. Tariff item 2402 20 30 – Filter cigarettes not exceeding 65 mm: Rs. 2,100 per thousand 6. Tariff item 2402 20 40 – Filter cigarettes exceeding 65 mm but not exceeding 70 mm: Rs. 4,000 per thousand 7. Tariff item 2402 20 50 – Filter cigarettes exceeding 70 mm but not exceeding 75 mm: Rs. 5,400 per thousand 8. Tariff item 2402 20 90 – Other: Rs. 8,500 per thousand

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