Public Health Taxation

India’s excise landscape for tobacco and nicotine products is undergoing one of its most significant shifts in over a decade. The Central Excise (Amendment) Act, 2025 recalibrates duty structures, expands tariff classifications, and brings new-age nicotine products firmly within the tax net. This note by J the App by JustIDT breaks down the amendment’s key changes, policy intent, industry impact, and what it means for manufacturers, tax professionals, and regulators navigating a rapidly evolving tobacco ecosystem.