It was made by Hamilton & Co.,a renowned British silversmith and jeweller in Kolkata, India. But this cigarette box was likely made in its Eastcheap, London workshop
Established by Robert Hamilton in 1808, the silver company was known for producing exquisite colonial silver and jewelry for British officials and Indian royalty until its closure in the 1970s, its items now sought-after antiques. The firm created high-quality silverware, tea sets, trophies, and jewelry, becoming as prestigious as Tiffany or Cartier in its time and operating from locations like Tank Square and Old Court House Street. in the Indian city.
This is their London, UK registered mark and the date of assay is 1927. This cigarette or cheroot box will have had a cedar lining and divide in it when sold.


As a firm based in Kolkata, India, but with a London presence, registering a mark allowed them to legally sell their silver goods in the prestigious British market and export them to other parts of the world with an official British guarantee.
Hamilton & Co.'s Indian-made silver often used “pseudo-hallmarks” that imitated the British system to reassure European buyers of their quality. A genuine London hallmark provided a formal, legal assurance that these pseudo-marks could not offer.
Aside from Kolkata and Regent Street, London they had shops in Simla and production in Eastcheap and Delhi.
They were far and away the most productive Indian Raj silver producers followed by Henry Twentyman also of Tank St.
Your fine box is curious because despite being made by an Indian-based company it lacks any of the usual fairly complex epousee work of Indian craft by that country’s native workers and in fact has a simple engineered finish created by a machine pattern maker likely in its Eastcheap workshop by English silversmiths employed by Hamilton. Something you see boxes where complex Indian engraving is superimposed on an English box.
One came up recently at local auction. No one was that interested at the time:
Here on the other hand is another Hamilton cigarette box presented in India where it was made by native craftsmen inscribing a flight of mallard likely from pictures. A heavy box for a double flight of cigarets.
https://www.rubylane.com/item/2229494-1537/Vintage-Hamilton-Co-Calcutta-India-Solid
CRWW