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Untitled 1
[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 1st 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),
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (1).
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”;
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(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).
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