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of <h1>Duty on tobacco products updated to specified excise rates and per-thousand specific duties, effective 1 February 2026.</h1> Notification exempts excisable goods specified by Fourth Schedule tariff headings from so much of excise duty as exceeds amounts computed at the rates set out in the accompanying Table, thereby prescribing ad valorem and specific rates for cigarettes, tobacco substitutes, hukkah tobacco, chewing tobacco, gutkha and related products. It supersedes the prior notification of similar subject-matter and prescribes differentiated specific duties and percentage rates by tariff item, including mixed ad valorem or higher-of tests where stated. The notification takes effect on 1 February 2026.
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