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    <title>Retail price-based excise valuation table updated: &quot;Pan masala containing tobacco&quot; replaced with &quot;Gutkha&quot; from 1 Feb 2026.</title>
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    <description>Amends the retail sale price-based valuation table under Notification No. 01/2022-Central Excise (N.T.) by substituting, at Sl. No. 2 in column (3), the entry &quot;Pan masala containing tobacco&quot; with &quot;Gutkha&quot;. This change takes effect from 1 February 2026, with the consequence that, for the specified serial entry, the retail price valuation prescription applies to &quot;Gutkha&quot; as described, rather than to &quot;Pan masala containing tobacco&quot;.</description>
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