[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
New Delhi, the 31
st
December, 2025
G.S.R………..In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise
Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to
do, hereby, specifies on, chewing tobacco falling under tariff item 2403 99 10 of the Fourth Schedule to the Central
Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Act), jarda scented tobacco falling under tariff item
2403 99 30 of the said Schedule of the Act and Gutkha falling under tariff item 2403 99 90 of the said Schedule of
the Act (hereinafter referred to as notified goods), manufactured with the aid of packing machine and packed in
pouches having retail sale prices as specified in column (2) of Table below, the rates of duty specified in the
corresponding entries in column (3) or column (4) or column (5) or column (6) or column (7) or column (8) or
column (9) or column (10), of the said Table, as the case may be, namely:-
TABLE
S. No.
Retail sale
price (Per
pouch)
Rate of duty per packing machine per month (Rupee in crores)
Chewing Tobacco and Jarda Scented Tobacco
Gutkha
Upto 500
pouches
per
minute
501 to
1000
pouches
per
minute
1001 to
1500
pouches
per
minute
1501 pouches
per minute and
above
Upto 500
pouches
per
minute
501 to
1000
pouches
per
minute
1001 to
1500
pouches
per
minute
1501 pouches
per minute and
above
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Upto Rs 2 0.83 1.66 2.49 (0.83xS)/450 0.92 1.84 2.76 (0.92xS)/450
2
Above Rs.
2
0.83 or
0.38xR
whichever
is higher
1.66 or
0.75xR
whichever
is higher
2.49 or
1.13xR
whichever
is higher
(0.83xS)/450 or
(0.38xRxS)/450
whichever is
higher
0.92 or
0.41xR
whichever
is higher
1.84 or
0.83xR
whichever
is higher
2.76 or
1.24xR
whichever
is higher
(0.92xS)/450 or
(0.41xRxS)/450
whichever is
higher
Where ‘S’ above denotes speed of the pouch packaging machine per minute for which rate of duty is to be
determined; and
‘R’ above denotes retail sale price of the pouch for which rate of duty is to be determined.
Illustration 1. - The rate of duty per packing machine per month for a chewing tobacco or filter khaini or jarda
scented tobacco having retail sale price of Rs. 8.00 (i.e. ‘R’) for upto 500 pouches per minute speed machine shall
be = Rs. 0.38*8 =Rs 3.04 crores.
Illustration 2. - The rate of duty per packing machine per month for a chewing tobacco or filter khaini or jarda
scented tobacco having retail sale price of Rs. 8.00 (i.e. ‘R’) for speed 2500 per minute and above shall be = Rs.
(0.38*8*2500)/450 =Rs 16.88 crores.
Illustration 3. - The rate of duty per packing machine per month for a Gutkha having retail sale price of Rs. 8.00
(i.e. ‘R’) for upto 500 pouches per minute speed machine shall be = Rs. 0.41*8 =Rs 3.28 crores.
Illustration 4. - The rate of duty per packing machine per month for a chewing tobacco and jarda scented tobacco
having retail sale price of Rs. 8.00 (i.e. ‘R’) for speed 2500 per minute and above shall be = Rs. (0.41*8*2500)/450
= Rs 18.22 crores.
Explanation. – For the purposes of this notification,-
(a) Chewing tobacco under tariff item 2403 99 10 includes filter khaini;
(b) “packing machine” includes all types of Form, Fill and Seal (FFS) machines and Profile Pouch Making
Machine, by whatever names called, whether vertical or horizontal, with or without collar, single-track or multi-
track, and any other type of packing machine used for packing of pouches of notified goods;
(c) if there are multiple track or multiple line packing machines, each such track or line shall be deemed
to be one individual packing machine for the purposes of calculation of the duty liability;
(d) “retail sale price” means the maximum price at which the specified goods in packaged form may be
sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission
payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price
is the sole consideration for the sale:
Provided that where on the package, more than one retail sale price is declared, the maximum of such
retail sale prices shall be deemed to be the retail sale price:
Provided further that if the notified goods are cleared in wholesale packages containing a number of
standard packages with retail sale price declared on them, then, such declared retail sale price shall be taken into
consideration for determining the rate of duty under respective serial numbers referred to in the Table.
2. The number of packing machines for the purpose of computation of the rate of excise duty specified in
the Table shall be determined in terms of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines
(Capacity Determination and Collection of Duty) Rules, 2026.
3. 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
