notification no 04 2025 central excise n t dated 31 dec 2025

[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. 04/2025-Central Excise (N.T.)

New Delhi, the 31
st
December, 2025

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 3A of the Central Excise
Act, 1944 (1 of 1944) (hereinafter referred to as the Act), the Central Government on being satisfied that it is
necessary in the public interest so to do, hereby specifies,-

(a) chewing tobacco falling under tariff item 2403 99 10 of the Fourth Schedule of the Act,
(b) jarda scented tobacco falling under tariff item 2403 99 30 of the said Schedule of the Act, and
(c) Gutkha falling under tariff item 2403 99 90 of the said Schedule of the Act;

manufactured with the aid of packing machine and packed in pouches, as notified goods, on which there shall be
levied and collected duty of excise in accordance with the provisions of the said section 3A.

Explanation 1. – For the removal of doubts, it is clarified that, chewing tobacco under tariff item 2403
99 10 includes filter khaini;

Explanation 2. - For the purposes of this notification, “packing machine” includes all types of vertical
Form Fill Seal machine machines and horizontal machine, by whatever names called, whether vertical or
horizontal, single-track or multi-track and any other type of packing machine used for packing of pouches of
notified goods.



2. This notification shall come into force on the 1
st
day of February, 2026.


[F. No CBIC-190349/72/2025-TRU]


(Dheeraj Sharma)
Under Secretary