Supply of specified tobacco and pan masala goods subject to declared retail sale price from Feb 1, 2026. Valuation for supply of specified packaged goods - pan masala; unmanufactured tobacco and refuse; cigars, cheroots, cigarillos, cigarettes; other manufactured tobacco and substitutes; and tobacco or nicotine inhalation products - shall be based on the declared retail sale price, defined as the maximum price on the package including all taxes, with rules for multiple prices, altered prices, area-specific prices, and tariff-term interpretation drawn from the First Schedule to the Customs Tariff Act, 1975; effective 1 February 2026.
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Supply of specified tobacco and pan masala goods subject to declared retail sale price from Feb 1, 2026.
Valuation for supply of specified packaged goods - pan masala; unmanufactured tobacco and refuse; cigars, cheroots, cigarillos, cigarettes; other manufactured tobacco and substitutes; and tobacco or nicotine inhalation products - shall be based on the declared retail sale price, defined as the maximum price on the package including all taxes, with rules for multiple prices, altered prices, area-specific prices, and tariff-term interpretation drawn from the First Schedule to the Customs Tariff Act, 1975; effective 1 February 2026.
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