[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 04/2026-Central Excise
New Delhi, the 1
st
February, 2026
G.S.R….. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), the Central Government, on being satisfied that
it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 03/2025-Central Excise, dated the
31
st
December, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 955(E), dated the 31
st
December, 2025, namely:-
In the said notification, in the Table, -
(i) For Sl. No. 1, and the entries relating thereto, the following Sl. No. and entries shall be
substituted, namely: -
(1) (2) (3) (4)
“1. 2401 Unmanufactured tobacco or tobacco refuse, not bearing a
brand name and not packed for retail sale
Nil”;
(ii) after Sl. No.1, the following serial number and entries relating thereto, shall be inserted,
namely:-
(1) (2) (3) (4)
“1A. 2401 Unmanufactured tobacco or tobacco refuse, other than
Sl. No. 1 above
18%”.
[F. No. CBIC-190349/72/2025-TRU]
(Dheeraj Sharma)
Under Secretary
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide notification No. 03/2025-Central Excise, dated the 31
st
December, 2025, vide number G.S.R.
955(E), dated the 31
st
December, 2025.
