---
title: "Vipin Upadhyay Highlights Key Ambiguities in Tobacco &#038; Pan Masala Duty Framework"
date: 2025-12-05
author: "King Stubb &amp; Kasiva"
url: https://ksandk.com/news/key-ambiguities-in-tobacco-pan-masala-duty-framework/
---

# Vipin Upadhyay Highlights Key Ambiguities in Tobacco & Pan Masala Duty Framework

Posted On - 5 December, 2025 • By - King Stubb & Kasiva

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In a recent interaction with *Moneycontrol*, tax expert Vipin Upadhyay shed light on the potential areas of ambiguity arising under the revised duty framework for tobacco and pan masala products.

![](https://ksandk.com/wp-content/uploads/Website-PR-update-61.png)

Vipin noted that classification disputes are likely, with manufacturers possibly challenging how the authorities interpret newly introduced categories and sub-categories of products. He further emphasised that valuation issues may also surface, particularly if the updated provisions impact the determination of transaction value, retail sale price, or deemed MRP elements that are crucial in accurately assessing duty liability.

His insights underline the need for clear guidelines and consistent interpretation to avoid prolonged disputes and ensure smoother compliance for industry stakeholders.

Read more: [https://www.linkedin.com/feed/update/urn:li:activity:7402600113074065408](https://www.linkedin.com/feed/update/urn:li:activity:7402600113074065408)

---

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