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%
|
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