Note 1 : Additional Duty (CVD) on TOBACCO (Basic Excise+NCCD)

S.No. Item Basic Excise
1. Unmanufactured tobacco and tobacco refuse with a brand name 32%
Unmanufactured virgin a tobacco attracts a cess of one paisa (16% CENVAT
per kg. under the Tobacco Cess Act 1975 (26 of 1975). 16% SED)

2. Unmanufactured tobacco and tobacco refuse without a brand name Nil
Unmanufactured virgin a tobacco attracts a cess of one paisa
per kg. under the Tobacco Cess Act 1975 (26 of 1975).

3. Cigars, cheroots of tobacco or of tobacco substitutes 16%

4. Cigarettes other than filter cigarettes of length
(i) Not exceeding 60mm Rs. 168 per thousand
(ii) exceeding 60mm but not exceeding 70mm Rs. 546 per thousand

5. Filter cigarettes of length (including the length of filter, the length of filter being 11mm,
or its actual length whichever is more)
(i) Not Exceeding 70 mm Rs. 819 per thousand
(ii) Exceeding 70mm but not exceeding 75mm Rs.1323 per thousand
(iii) Exceeding 75mm but not exceeding 85mm Rs.1749 per thousand

6. Other cigarettes Rs.2163 per thousand
7. Cigarettes of tobacco substitutes Rs.1150 per thousand
8. Smoking mixtures for pipes and cigarettes 225%
9. Cut tobacco Rs. 50 pe kg.
10. Biris
(i) Other than paper rolled biris, manufactured without the aid Rs. 6 per thousand
of machines.
(ii) Other biris Rs.15 per thousand
Cess paisa Under Beedi workers welfare cess act, 1976 (56 of 1976)
11. Chewing tobacco and preparations containing chewing tobacco and 32%
panmasala containing tobacco. (16% CENVAT 16% SED)

12. Snuff tobacco and preparations containing snuff tobacco. 32%
(16% CENVAT 16% SED)

13. Other manufactured tobacco not bearing a brand name 16%

14. Other manufactured tobacco with a brand name 32%
(16% CENVAT 16% SED)

15. Tobacco used for smoking through "hookah" or "chilam" commonly
known as "hookah" tobacco or 'gudaku' falling under sub-heading 2404.99
of Central Excise Tariff Schedule. 16%

16. Hookah or Gudaku tobacco, not bearing a brand name Nil

This reference of Central Excise Tariff Schedule (I. Excise Tariff Schedule), II. Schedule Providing Special Excise Duties)-(SED) & VII, (schedule providing NCCD Duty) and GSI schedule and Si. No. 33 to 40 of CE-03/01.03.2006.