| Schedule VII – 28% | |||
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods | |
| (1) | (2) | (3) | |
| 1. | 2106 90 20 | Pan masala | |
| 2. | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | |
| 3. | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | |
| 4. | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences (including biris) | |
| 5. | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | |
| 6. | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | |