Seeks to prescribe effective rates of NCCD on chewing tobacco, jarda scented tobacco and other tobacco products.

Last updated: 02 February 2026

Notice Date : 01 February 2026

Quick Summary

This notification from the Ministry of Finance sets new effective rates for the National Calamity Contingent Duty (NCCD) on various tobacco products. Specifically, chewing tobacco, jarda scented tobacco, and other similar tobacco goods will now have an NCCD rate of 25%. These changes are being implemented in the public interest and come into effect from May 1st, 2026.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification
No. 01/2026-Central Excise

New Delhi, the 1st February, 2026

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 read with section 136 of Finance Act, 2001 (14 of 2001), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the National Calamity Contingent Duty specified thereon in the Seventh Schedule to the Finance Act, 2001 as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

Table

Sl. No.	Heading or subheading or tariff item	Description of goods	Rate of duty
1	2403 99 10	Chewing tobacco	25%
2	2403 99 30	Jarda scented tobacco	25%
3	2403 99 90	All goods	25%

2. This notification shall come into force on the 1st day of May, 2026.

[F. No. 334/05/2026-TRU]

(Dheeraj Sharma)
Under Secretary to Government of India

The notification aims to prescribe effective rates for the National Calamity Contingent Duty (NCCD) on chewing tobacco, jarda scented tobacco, and other tobacco products.

The new NCCD rate for both chewing tobacco and jarda scented tobacco is 25%.

Yes, the notification also applies to 'All goods' under tariff item 2403 99 90, setting the NCCD rate at 25%.

These new rates will come into force on the 1st day of May, 2026.

The notification has been issued by the Government of India, Ministry of Finance (Department of Revenue).