Excise Valuation Rules Amended to Clearly Cover Gutkha Products

The Central Government has issued Notification No. 06/2025–Central Excise (N.T.) dated 31 December 2025, amending the earlier notification issued under sections 4A(1) and 4A(2) of the Central Excise Act, 1944. The amendment substitutes the description of goods listed at Serial No. 2 of the table in Notification No. 01/2022–Central Excise (N.T.), replacing the term “Pan masala containing tobacco” with “Gutkha”. This change aligns the excise valuation framework based on retail sale price with the specific statutory classification of gutkha, removing ambiguity in product description. The amendment has been made in public interest to ensure clarity and precision in excise administration and valuation. The revised description will apply for excise purposes with effect from 1 February 2026, impacting manufacturers and traders dealing in gutkha for assessment and compliance under section 4A.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 06/2025-Central Excise (N.T.) | Dated: 31st December, 2025

G.S.R. 954(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2022-Central Excise (N.T.), dated the 1^st February, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 91(E), dated the 1^st February, 2022, namely:-

In the said notification, in the Table, against Sl. No. 2, in Column (3), for the words “Pan masala containing tobacco”, the words “Gutkha” shall be substituted.

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

[F. No. CBIC-190349/72/2025-TRU]
DHEERAJ SHARMA, Under Secy.

Note: The principal notification No. 01/2022-Central Excise (N.T.), dated the 1^st February, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 91(E), dated the 1st February, 2022.