Excise duty changes on tobacco products, Indian Budget 2020-21

 

Indian Budget 2020-21, Central Excise Duty changes on tobacco products

 

 

 

Central Excise Duty changes under Chapter 24, Indian Union Budget 2020-21

As per Indian Budget 2020-21, the following Central Excise Duty changes have been declared under Excise duty changes on tobacco products under Chapter 24.

                                                 

Central Excise

Note

 (a) “Basic Excise Duty” means the excise duty set forth in the Fourth Schedule to the Central Excise Act, 1944.

(a) NCCD means “National Calamity Contingent Duty” levied under Finance Act, 2001, as a duty of Excise on specified goods at rates specified in the seventh schedule to Finance Act, 2001.

These changes will come into effect immediately [from 00 hours on 02.02.2019] owing to the declaration under the Provisional Collection of Taxes Act, 1931.

Chapter 24

(1) Levy of National Calamity Contingent Duty is being reviewed on the following items.

[Clause 145 of the Finance Bill, 2020 refers]:

Tariff
Item

Description of goods

From

To

2402 20 10

Other than filter cigarettes, of length not exceeding 65 millimetres

Rs. 90 per thousand

Rs. 200 per thousand

2402 20 20

Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

Rs. 145 per thousand

Rs. 250 per thousand

2402 20 30

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres

Rs. 90 per thousand

Rs. 440 per thousand

2402 20 40

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres

Rs. 90 per thousand

Rs. 440 per thousand

2402 20 50

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres

Rs. 145 per thousand

Rs. 545 per thousand

2402 20 90

Other

Rs. 235 per thousand

Rs. 735 per thousand

2402 90 10

Cigarettes of tobacco substitutes

Rs. 150 per thousand

Rs. 600 per thousand

2403 11 10

Hookah or gudaku tobacco

10%

25%

2403 19 10

Smoking mixtures for pipes and cigarettes

45%

60%

2403 19 90

Other

10%

25%

2403 91 00

“Homogenised” or “reconstituted” tobacco

10%

25%

2403 99 10

Chewing tobacco

10%

25%

2403 99 20

Preparations containing chewing tobacco

10%

25%

2403 99 30

Jarda scented tobacco

10%

25%

2403 99 40

Snuff

10%

25%

2403 99 50

Preparations containing snuff

10%

25%

2403 99 60

Tobacco extracts and essence

10%

25%

2403 99 90

Other

10%

25%

  

Do you wish to comment about the above changes in excise duty on tobacco products under Indian Budget 2020-21.Discuss below your thoughts about changes in  excise duty on tobacco products under chapter 24,  as per Indian Budget 2020-2021.

 


Comments


Purushothamdas: The date of effect is shown as (from 00 hrs on 02.02.2019). I just wanted to confirm whether the date of immediate effect is 02.02.2020 or 01.04.2020. Please clarify.

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