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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-01022026-269760
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 86]
NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 1st February, 2026
No. 04/2026-Central Excise
G.S.R. 91(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 03/2025-Central Excise, dated the 31st December,
2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 955(E),
dated the 31st December, 2025, namely:-
In the said notification, in the Table, -
(i) For Sl. No. 1, and the entries relating thereto, the following Sl. No. and entries shall be
substituted, namely: -
+-----+-------+-------------------------------------------------------------+-------+
| (1) | (2) | (3) | (4) |
+=====+=======+=============================================================+=======+
| "1. | 2401 | Unmanufactured tobacco or tobacco refuse, not bearing a | Nil"; |
| | | brand name and not packed for retail sale | |
+-----+-------+-------------------------------------------------------------+-------+
(ii) after Sl. No.1, the following serial number and entries relating thereto, shall be inserted, namely:-
+-----+-------+----------------------------------------------------------+-------+
| (1) | (2) | (3) | (4) |
+=====+=======+==========================================================+=======+
| "1A.| 2401 | Unmanufactured tobacco or tobacco refuse, other than Sl. | 18%". |
| | | No. 1 above | |
+-----+-------+----------------------------------------------------------+-------+
[F. No. CBIC-190349/72/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide notification No. 03/2025-Central Excise, dated the 31st December, 2025, vide number
G.S.R. 955(E), dated the 31st December, 2025.
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