Excise Duty changes on Cigarettes and other tobacco products, Indian Budget 2019-20

Central Excise Duty changes under Chapter 24, Indian Union Budget 2019-20


Central Excise Duty changes as per Indian budget 2019-20 under HS code Chapter 24.


As per Indian Budget 2019-20, the following Central Excise Duty changes have been declared under import of cigarettes and other products .

1              2402 20 10           Other    than       filter              Nil                       Rs. 5 per    thousand

                                                cigarettes, of length not                                              

                                                exceeding 65 millimetres

2      2402 20 20     Other than cigarettes, of     Nil                          Rs. 5 per thousand

                             exceeding 65 millimetres

                             but  not       exceeding


3  2402 20 30          Filter cigarettes of length                  Nil                   Rs. 5 per

                                   (including the length of the                                                   thousand

                                  filter, the length of filter being 11                                          

                                   millimetres or its actual length, whichever                        

                                   is more) not exceeding 65 millimetres

4    2402 20 40     Filter cigarettes of length                      Nil                 Rs. 5 per

                                (including the length of the filter, the                                     thousand

                                length of filter being 11 millimetres or its actual                                                

                                length,  whichever is more) exceeding 65

                             millimeters but not exceeding 70 millimetres                                                             

5  2402 20 50       Filter cigarettes of  length (including            Nil                       Rs. 5 per

                                the length of the filter, the                                                      thousand

                                length of filter being 11 millimetres                                        

                                or its actual length, whichever is

                                more)   exceeding 70 millimetres                                             

                                but not exceeding 75 millimetres                                                                                             

6   2402 20 90      Other Cigarettes                              Nil                           Rs. 10 per thousand

7   2402 90 10      Cigarettes of tobacco                     Nil                           Rs. 5 per thousand


8   2403 11 10      Hookah                or gudaku tobacco           Nil                           0.5%

9  2403 19 10       Smoking mixtures for                   Nil                             1%

                            pipes and cigarettes                                                                                                                                      

10 2403 19 21      Other than paper rolled                           Nil                                5 paisa per thousand

                            biris, manufactured without                                                                                                      

                           the aid  of machine                                                                                                                                        

11  2403 19 29     Other (biris)                                       Nil                           10 paisa per thousand                                   

12           2403 19 90                           Other smoking tobacco Nil                          0.5%

13           2403 91 00                           “Homogenised”                or            Nil                            0.5%

                                                                “reconstituted” tobacco                                                                                                              

14           2403 99 10                           Chewing tobacco                             Nil                           0.5%                                     

15           2403 99 20                           Preparations      containing           Nil                           0.5%

                                                                chewing tobacco                                                                             

16           2403 99 30                           Jarda scented tobacco             Nil                 0.5%


17           2403 99 40                           Snuff                                           Nil                           0.5%                                     

18           2403 99 50                           Preparations      containing           Nil                           0.5%


19           2403 99 60                           Tobacco extracts and     Nil                           0.5%


20           2403 99 90                           Other    (manufactured Nil                           0.5%

                                                                tobacco and substitutes)


Do you wish to comment about the above changes in  excise duty on cigarettes and tobacco products under Indian Budget 2019-20.


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