PROPOSALS INVOLVING CHANGE IN EXCISE DUTY RATES THROUGH NOTIFICATIONS:
S. No. | Heading, sub-heading tariff item | Commodity | From | To |
1 | 2402 20 10 | Other than filter cigarettes, of length not exceeding 65 millimeters | Nil | ₹ 5 per thousand |
2 | 2402 20 20 | Other than filter cigarettes, of length exceeding 65 millimeters but not exceeding 70 millimeters | Nil | ₹ 5 per thousand |
3 | 2402 20 30 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) not exceeding 65 millimeters | Nil | ₹ 5 per thousand |
4 | 2402 20 40 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) exceeding 65 millimeters but not exceeding 70 millimeters | Nil | ₹ 5 per thousand |
5 | 2402 20 50 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) exceeding 70 millimeters but not exceeding 75 millimeters | Nil | ₹ 5 per thousand |
6 | 2402 20 90 | Other (Cigarettes containing tobacco) | Nil | ₹ 10 per thousand |
7 | 2402 90 10 | Cigarettes of tobacco substitutes | Nil | ₹ 5 per thousand |
8 | 2403 11 10 | Hookah or gudaku tobacco | Nil | 0.5% |
9 | 2403 19 10 | Smoking mixtures for pipes and cigarettes | Nil | 1% |
10 | 2403 19 21 | Other than paper rolled biris, manufactured without the aid of machine | Nil | 5 paisa per thousand |
11 | 2403 19 29 | Other (Biris) | Nil | 10 paisa per thousand |
12 | 2403 19 90 | Other smoking tobacco | Nil | 0.5% |
13 | 2403 91 00 | “Homogenised” or “reconstituted” tobacco | Nil | 0.5% |
14 | 2403 99 10 | Chewing tobacco | Nil | 0.5% |
15 | 2403 99 20 | Preparations containing chewing tobacco | Nil | 0.5% |
16 | 2403 99 30 | Jarda scented tobacco | Nil | 0.5% |
17 | 2403 99 40 | Snuff | Nil | 0.5% |
18 | 2403 99 50 | Preparations containing snuff | Nil | 0.5% |
19 | 2403 99 60 | Tobacco extracts and essence | Nil | 0.5% |
20 | 2403 99 90 | Other (manufactured tobacco and substitutes) | Nil | 0.5% |
21 | 2709 20 00 | Crude Petroleum oil produced in specified oil fields under production sharing contracts or in the exploration blocks offered under the New Exploration Licensing Policy (NELP) through international competitive bidding | Re. 1 per tonne | Nil |
Excise duty changes impose specified rates on a range of tobacco products and alter duty treatment for crude petroleum. Proposals set out notification based excise duty rates for multiple tobacco tariff lines-imposing per unit and percentage levies on specified categories of cigarettes, biris, smoking mixtures, chewing tobacco, snuff, tobacco extracts and other manufactured tobacco or substitutes-replacing prior nil treatment. They also remove a nominal per tonne excise charge on crude petroleum produced under production sharing contracts and certain exploration blocks, with each tariff line assigned a precise levy form to be applied by notification.
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