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        Central Excise

        Seeks to prescribe effective rates of NCCD on chewing tobacco, jarda scented tobacco and other tobacco products. - 01/2026 - Central Excise - Tariff

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        Chewing tobacco and related products: NCCD liability capped at 25%, effective 1 May 2026. Exempts specified excisable goods under tariff items 2403 99 10, 2403 99 30, and 2403 99 90 from that portion of the National Calamity Contingent Duty in the Seventh Schedule which exceeds the amount calculated at the prescribed rate of 25%, with the exemption taking effect from 1 May 2026.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Chewing tobacco and related products: NCCD liability capped at 25%, effective 1 May 2026.

                            Exempts specified excisable goods under tariff items 2403 99 10, 2403 99 30, and 2403 99 90 from that portion of the National Calamity Contingent Duty in the Seventh Schedule which exceeds the amount calculated at the prescribed rate of 25%, with the exemption taking effect from 1 May 2026.


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