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