India is the third largest producer and eighth largest exporter of tobacco and tobacco products in the world, has made tobacco industry an important industry from revenue point of view. The report gives an overview of the Indian Tobacco industry, the industry is divided into 3 segments with Bidi occupying the major share in the industry followed by smokeless tobacco, the share of cigarette is very less, only 14% as compared to Bidi whose market share is 48% but cigarette exports account for 85% of the total tobacco exports, the major players in the market are ITC, GPI, GOLDEN TOBACCO and VST, ITC is the market leader with 72% market share followed by GPI which has a market share of 12%. The major brands of GPI prevalent in market are red & white, cavander, Marlboro and the major competitor is gold flake of ITC. The report also gives an overview of the company “GODFREY PHILIPS INDIA” which has two major stakeholders K.K MODI group and PHILIP MORRIS group. GPI has a strong network of 500 distributors and 80000 retailers spread across the country, the company believes in constant need for innovation and technological advancement which is clear from the fact that its factories are highly efficient and equipped with modern technology which delivers high rate of output. The Report then presents the work being done i.e a comparative analysis for “FS-1” & “PAN VILAS” vis-à-vis other segmental competitors. The study was carried out in the Central Delhi region & a sample of 281 retail outlets was selected to conduct the comparative analysis.