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
CAclubindia
Guest
Notification No : 01/2026-Central Excise, dated 1st February 2026Published in Excise
Source : https://www.indiabudget.gov.in/doc/cen/cex0126.pdf