THE CENTRAL EXCISE (AMENDMENT) ACT, 2025

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असाधारण

EXTRAORDINARY

भाग II — खण्ड 1

PART II — Section 1

प्राधिकार से प्रकाशित

PUBLISHED BY AUTHORITY

सं॰ 58] नई दिल्ली, बृहस्पतिवार, दिसम्बर 11, 2025/अग्रहाण्य 20, 1947 (शक)

No. 58] NEW DELHI, THURSDAY, DECEMBER 11, 2025/AGRAHAYANA 20, 1947 (Saka)

इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके।

Separate paging is given to this Part in order that it may be filed as a separate compilation.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 11th December, 2025/Agrahayana 20, 1947 (Saka)

The following Act of Parliament received the assent of the President on the 11th December, 2025 and is hereby published for general information:—

Bill No. 143-F of 2025

THE CENTRAL EXCISE (AMENDMENT) ACT, 2025 THE CENTRAL EXCISE (AMENDMENT) BILL, 2025 (AS PASSED BY THE HOUSES OF PARLIAMENT) No. 34 of 2025

[11th December, 2025.]

A

BILL An Act further to amend the Central Excise Act, 1944. 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. (1) This Act may be called the Central Excise (Amendment) Act, 2025.

Short title and commencement.

(2) It shall come into force on such date as the Central Government may, by

notification in the Official Gazette, appoint.

1 of 1944.

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 - Tobacco, not stemmed or stripped:

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, kg. 70%

not stemmed

kg. 70%

2401 10 60 --- Tobacco for manufacture of chewing tobacco

2401 10 70 --- Tobacco for manufacture of cigar kg. 70%

and cheroot

2401 10 80 --- Tobacco for manufacture of hookah kg. 70%

tobacco

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 kg. 70%

chewing tobacco

2401 20 70 --- Tobacco for manufacture of cigar kg. 70%

and cheroot

2401 20 80 --- Tobacco for manufacture of kg. 70%

hookah tobacco

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% orRs. 5000 per thousand whichever is higher

2402 10 20 --- Cigarillos Tu 25% or

Rs. 5000 per thousand whichever is higher

2402 20 - Cigarettes, containing tobacco:

2402 20 10 --- Other than filter cigarettes, of length Tu Rs. 2700 per

thousand

not exceeding 65 millimetres

Tu Rs. 4500 per

thousand

2402 20 20 --- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

Tu Rs. 3000 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. 5200 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. 7000 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

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% orRs. 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 kg. 325%

cigarettes

--- Biris:

Tu 10%

2403 19 21 ---- Other than paper rolled biris, manufactured without the aid of machine

2403 19 29 ---- Other Tu 10%

2403 19 90 --- Other

kg. 22%

- Other:

2403 91 00 -- "Homogenised" or "reconstituted" kg. 70%

tobacco

2403 99 -- Other:

2403 99 10 --- Chewing tobacco kg. 100%

2403 99 20 --- Preparations containing chewing kg. 100%

tobacco

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 kg. 100%

tobacco

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. …..'.

————

The above Bill has been passed by the Houses of Parliament.

I hereby certify that this Bill is Money Bill within the meaning of article 110 of the Constitution of India.

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

Speaker.

Dated the

————

I assent to this Bill.

President.

Dated the

UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.

MGIPMRND—384GI(S4)—11-12-2025.