The Ministry of Law and Justice (MoL&J) on December 11, 2025, notified the Central Excise (Amendment) Act, 2025, further to amend the Central Excise Act, 1944.
The following has been stated: -
•The Fourth Schedule of the Central Excise Act, 1944, has been revised by substituting an updated table of excise duties for all tobacco-related products.
•Unmanufactured and stemmed/stripped tobacco will now attract a uniform 70% duty, while tobacco refuse is set at 60%.
•Cigars, cigarettes, and cigarillos receive revised specific or ad-valorem duty rates depending on type and length.
•Manufactured tobacco products, including chewing tobacco, snuff, smoking mixtures, and nicotine products, face significantly increased duty slabs up to 125%.
•It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
[Notification No.: 34 of 2025]
