The Ministry of Finance (MoF) on February 01, 2026, amended an older notification No. 03/2025-Central Excise, dated December 31, 2025, related to tax rates on Unmanufactured Tobacco.
The following has been stated: -
•The notification revises the tax treatment of unmanufactured tobacco under Heading 2401.
Unbranded and non-retail packed unmanufactured tobacco or tobacco refuse is now taxed at a nil rate.
•A new entry is inserted to cover all other unmanufactured tobacco or tobacco refuse. Such remaining categories will attract a tax rate of 18%.
The detailed notification is given in the document below.
[Notification No.: 04/2026-Central Excise]
