Finance Minister Nirmala Sitharaman on Monday, the opening day of the Winter Session of Parliament, introduced two Bills in the Lok Sabha aimed at imposing a cess on tobacco products and their manufacturing. She tabled the Central Excise (Amendment) Bill, 2025, and the Health Security se National Security Cess Bill, 2025, shortly after the House reconvened following a brief adjournment till noon. According to Sitharaman, the Bills are intended to boost resources for national security and public health by levying a cess on machines and other processes used in the manufacturing of specified goods.

AITC MP Sougata Roy opposed the Central Excise (Amendment) Bill, 2025, arguing that it fails to highlight the health risks of tobacco and instead focuses only on collecting excise revenue. He also objected to the Health Security se National Security Cess Bill, 2025, saying he is against any cess that excludes states from revenue sharing, adding that the Bill is vague and does not address tobacco-related dangers. DMK MP DM Kathir Anand also raised objections to the Health Security se National Security Cess Bill, 2025, stating that although it is technically sound, it places a heavy financial burden on ordinary citizens.

The government has listed 13 Bills for discussion during the Winter Session, many of which have not been reviewed by a Standing Committee. Other key legislative proposals include the Jan Vishwas (Amendment of Provisions) Bill, 2025; Insolvency and Bankruptcy Code (Amendment) Bill, 2025; Repealing and Amending Bill, 2025; National Highways (Amendment) Bill, 2025; Atomic Energy Bill, 2025; Corporate Laws (Amendment) Bill, 2025; Securities Markets Code Bill, 2025; Insurance Laws (Amendment) Bill, 2025; Arbitration and Conciliation (Amendment) Bill, 2025; and the Higher Education Commission of India Bill, 2025. The Winter Session is scheduled to run until December 19, 2025.