The Ministry of Finance (MoF) on December 31, 2025, issued notification prescribing revised Central Excise Duty Rates on Tobacco and Tobacco Products.
The Central Government, exercising powers under Section 5A(1) of the Central Excise Act, 1944, has issued a new exemption notification superseding Notification No. 03/2019–Central Excise dated 6 July 2019. This notification, issued in the public interest, prescribes revised effective rates of central excise duty on specified excisable goods by exempting duty in excess of the rates mentioned in the Table.
The notification covers goods falling under Chapter 24 of the Fourth Schedule, mainly tobacco and tobacco-related products, including:
• Unmanufactured tobacco
• Cigarettes (filter and non-filter, of varying lengths)
• Cigars, cigarillos, and cigarettes of tobacco substitutes
• Smoking mixtures, chewing tobacco, gutkha, snuff, jarda, and tobacco preparations
• Homogenised/reconstituted tobacco, tobacco extracts, and cut tobacco.
This notification shall come into force on the February 01, 2026.
[Notification No. 03/2025-Central Excise]
