Section 3: In this Chapter, Pan masala containing tobacco , commonly known as gutkha or by any other name, included in Tariff Item 2403 99 90, means any preparation containing betelnuts and tobacco and any one or more of the following ingredients, namely

Q: What does Section 3 of The Central Excise Act, 1944 (CEA) deal with?

Section 3 CEA pertains to "In this Chapter, Pan masala containing tobacco , commonly known as gutkha or by any other name, included in Tariff Item 2403 99 90, means any preparation containing betelnuts and tobacco and any one or more of the following ingredients, namely". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 3 of The Central Excise Act, 1944 (CEA) governs in this Chapter, Pan masala containing tobacco , commonly known as gutkha or by any other name, included in Tariff Item 2403 99 90, means any preparation containing betelnuts and tobacco and any one or more of the following ingredients, namely. As verified on 19 May 2026.

Q: Is Section 3 CEA still in force?

Yes, Section 3 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 3 CEA?

धारा 3 CEA is the Devanagari Hindi reference for Section 3 of the The Central Excise Act, 1944. Section 3 of The Central Excise Act, 1944 (CEA) governs in this Chapter, Pan masala containing tobacco , commonly known as gutkha or by any other name, included in Tariff Item 2403 99 90, means any preparation containing betelnuts and tobacco and any one or more of the following ingredients, namely. As verified on 19 May 2026.

Q: What is Dhara 3 CEA?

Dhara 3 CEA is the Roman Hindi reference for Section 3 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 3 of The Central Excise Act, 1944 (CEA) governs in this Chapter, Pan masala containing tobacco , commonly known as gutkha or by any other name, included in Tariff Item 2403 99 90, means any preparation containing betelnuts and tobacco and any one or more of the following ingredients, namely. As verified on 19 May 2026.

Q: How to cite Section 3 of The Central Excise Act, 1944?

Cite as: "Section 3, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, § 3 (India).

Law on Tips Editorial Board

lime; and

kattha (catechu),

whether or not containing any other ingredients, such as cardamom, copra and menthol.

SUB-HEADING NOTE

For the purposes of sub-heading 2403 11, the expression water pipe tobacco means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading.

SUPPLEMENTRY NOTES

For the purposes of this Chapter:

(1)

tobacco means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

(2)

cut-tobacco means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine rolled cigarettes.

(3)

smoking mixtures for pipes and cigarettes of sub-heading 2403 10 does not cover Gudaku .

Tariff item

Description of goods

Unit

Rate of Duty

(1)

(2)

(3)

(4)

2401

Unmanufactured Tobacco; Tobacco Refuse

2401 10

-

Tobacco, not stemmed or stripped:

2401 10 10

—

Flue cured virginia tobacco

Kg.

64%

2401 10 20

—

Sun cured country (natu) tobacco

Kg.

64%

2401 10 30

—

Sun cured virginia tobacco

Kg.

64%

2401 10 40

—

Burley tobacco

Kg.

64%

2401 10 50

—

Tobacco for manufacture of biris, not stemmed

Kg.

64%

2401 10 60

—

Tobacco for manufacture of chewing tobacco

Kg.

64%

2401 10 70

—

Tobacco for manufacture of cigar and cheroot

Kg.

64%

2401 10 80

—

Tobacco for manufacture of hookah tobacco

Kg.

64%

2401 10 90

—

Other

Kg.

64%

2401 20

-

Tobacco, partly or wholly stemmed or stripped:

2401 20 10

—

Flue cured virginia tobacco

Kg.

64%

2401 20 20

—

Sun cured country (natu) tobacco

Kg.

64%

2401 20 30

—

Sun cured virginia tobacco

Kg.

64%

2401 20 40

—

Burley tobacco

Kg.

64%

2401 20 50

—

Tobacco for manufacture of biris

Kg.

64%

2401 20 60

—

Tobacco for manufacture of chewing tobacco

Kg.

64%

2401 20 70

—

Tobacco for manufacture of cigar and cheroot

Kg.

64%

2401 20 80

—

Tobacco for manufacture of hookah tobacco

Kg.

64%

2401 20 90

—

Other

Kg.

64%

2401 30 00

-

Tobacco refuse

Kg.

50%

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2402 10

-

Cigars, cheroots and cigarillos, containing tobacco:

2402 10 10

—

Cigar and cheroots

Tu

12.5% or

Rs 4006 per thousand, whichever is higher

2402 10 20

—

Cigarillos

Tu

12.5% or

Rs 4006 per thousand, whichever is higher

2402 20

-

Cigarettes, containing tobacco:

2402 20 10

—

Other than filter cigarettes, of length not exceeding 65 millimetres

Tu

Rs 1280 per thousand

2402 20 20

—

Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

Tu

Rs 2335 per thousand

2402 20 30

—

Filter

cigarettes of length (including the length of the filter, the length of

filter being 11 millimetres or its actual length, whichever is more)

not exceeding 65 millimetres

Tu

Rs 1280 per thousand

2402 20 40

—

Filter

cigarettes of length (including the length of the filter, the length of

filter being 11 millimetres or its actual length, whichever is more)

exceeding 65 millimetres but not exceeding 70 millimetres

Tu

Rs 1740 per thousand

2402 20 50

—

Filter

cigarettes of length (including the length of the filter, the length of

filter being 11 millimetres or its actual length, whichever is more)

exceeding 70 millimetres but not exceeding 75 millimetres

Tu

Rs 2335 per thousand

2402 20 90

—

Other

Tu

Rs 3375 per thousand

2402 90

-

Other:

2402 90 10

—

Cigarettes of tobacco substitutes

Tu

Rs 3375 per thousand

2402 90 20

—

Cigarillos of tobacco substitutes

Tu

12.5% or Rs 4006 per thousand whichever is higher

2402 90 90

—

Other

Tu

12.5% or Rs 4006 per thousand whichever is higher

2403

Other

manufactured tobacco and manufactured tobacco substitutes; Homogenised

or Reconstituted tobacco; Tobacco extracts and essences

-

Smoking tobacco, whether or not containing tobacco substitute in any proportion;

2403 11

—

Water pipe tobacco specified in Sub-heading Note to this Chapter:

2403 11 10

—

Hukkah or gudaku tobacco

Kg.

60%

2403 11 90

—

Other

Kg.

60%

2403 19

—

Other

2403 19 10

—

Smoking mixtures for pipes and cigarettes

Kg.

360%

—

Biris:

2403 19 21

—-

Other than paper rolled biris, manufactured without the aid of machine

Tu

Rs 12 per thousand

2403 19 29

—-

Other

Tu

Rs 80 per thousand

2403 19 90

—

Other

Kg.

40%

-

Other:

2403 91 00

—

Homogenised or reconstituted tobacco

Kg.

60%

2403 99

—

Other:

2403 99 10

—

Chewing tobacco

Kg.

81%

2403 99 20

—

Preparations containing chewing tobacco

Kg.

60%

2403 99 30

—

Jarda scented tobacco

Kg.

81%

2403 99 40

—

Snuff

Kg.

60%

2403 99 50

—

Preparations containing snuff

Kg.

60%

2403 99 60

—

Tobacco extracts and essence

Kg.

60%

2403 99 70

—

Cuttobacco

Kg.

Rs 70 per Kg.

2403 99 90

—

Other

Kg.

81%

Section V

MINERAL PRODUCTS