Exercise Duty Changes, Indian Union Buget,2019

Exercise Duty Rate Changes, Indian Budget 2019


As per Indian Budget 2019-2020, Basic Exercise Duty Changes

The following details explain about Exercise Duty rates Changes, Indian Budget 2019



          Tariff Item                      Commodity                           Rate of Duty                                                                              

                                                                                            From                               To

A                                                             Basic Excise Duty                                                                                                             

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)                                                                             

21           2709 20 00                           Petroleum crude                      Nil           Re.1 per tonne

                                                         Special additional excise duty                                    

22           2710       Motor spirit commonly                 Rs 7 per                             Rs 8 per

                            known as petrol                               litre                                 litre                                       

23           2710                       High speed diesel oil       Re 1 per litre      Rs 2 per litre


Road and infrastructure cess

24           2710                       Motor spirit commonly                  Rs 8 per                     Rs 9 per

                                                known as petrol, High                    litre           litre

                                                speed diesel oil                

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

“NCCD” means National Calamity Contingency Duty set forth in seventh schedule to Finance Act, 2001



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