Duty of excise on tobacco products, cigarettes, Gutka etc.

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....tion (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 3/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 486(E), dat....

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....p; Rate   (1)  (2)  (3)  (4)  ^1[1. 2401 Unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale Nil] ^2[1A. 2401 Unmanufactured tobacco or tobacco refuse, other than Sl. No. 1 above 18%] 2. 2402 10  All Goods  21% or Rs. 4170 per thousand 3. 2402 ....

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....bsp; Rs. 4000 per thousand  7. 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  Rs. 5400 per thousand  8. 2402 20 90  Other  Rs.  8500 per thousand  ....

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.... 82% 18. 2403 99 20  Preparations containing chewing tobacco  60.5%  19. 2403 99 30  Jarda scented tobacco  82% 20. 2403 99 40  Snuff  60.5%  21. 2403 99 50  Preparations containing snuff  60.5% 22. 2403 99 60  Tobacco extracts and essence  57%&nbs....