The Ministry of Finance (MoF) on February 01, 2026, issued Partial Exemption from National Calamity Contingent Duty on Certain Tobacco Products.
The Central Government has issued a notification under Section 44 read with Section 136 of the Finance Act, 2001, granting a partial exemption from National Calamity Contingent Duty (NCCD) in the public interest.
This exemption applies to certain tobacco products listed under Chapter 24 of the Central Excise Tariff. For these goods, NCCD is limited to 25%, and any duty beyond this rate is exempted.
Covered goods and rate:
Chewing tobacco (2403 99 10) – NCCD capped at 25%
Jarda scented tobacco (2403 99 30) – NCCD capped at 25%
All other goods under 2403 99 90 – NCCD capped at 25%
For the specified tobacco products, the government restricts NCCD to 25%, waiving any excess duty.
[Notification No. 01/2026-Central Excise]
