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 INDIAMINISTRY OF FINANCE(DEPARTMENT OF REVENUE)
NotificationNo. 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 bel
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FAQ :
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).
Source : https://www.indiabudget.gov.in/doc/cen/cex0126.pdf