The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued a corrigendum to the Central Excise notifications originally notified on 31 December 2025. The corrigendum was published in the Gazette of India (Extraordinary) on 22 January 2026, bringing several important textual and procedural corrections.
Key Changes in Notification No. 05/2025 - Central Excise (N.T.)
The corrigendum to Notification No. 05/2025-Central Excise (N.T.) introduces multiple amendments aimed at correcting terminology, authority references, and statutory timelines:
- The term "registered person" has been replaced with "manufacturer", clarifying the scope of applicability.
- References to jurisdictional Deputy Commissioner or Assistant Commissioner have been substituted with jurisdictional Superintendent of Central Excise, streamlining administrative authority.
- The time period earlier stated as 48 hours has now been corrected to 24 hours.
- Multiple references to Rule 6(6) have been amended to Rule 6(3).
- A numerical correction has also been made in the relevant column, replacing 14 with 16.
These corrections remove ambiguities and align the notification with the intended legal and procedural framework.
Corrigendum to Notification No. 04/2025 - Central Excise
CBIC has also issued a corrigendum to Notification No. 04/2025-Central Excise, dated 31 December 2025. The correction specifically relates to the classification of tobacco products:
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The phrase "chewing tobacco and jarda scented tobacco" has been replaced with "gutkha".
This amendment ensures precise product classification under Central Excise law and avoids interpretational disputes in enforcement and compliance.
Impact on Manufacturers and Compliance
The corrigenda are largely clarificatory in nature, but they carry practical significance for manufacturers and industry stakeholders. Changes in authority designation, timelines, and rule references directly impact compliance procedures, documentation, and departmental interaction. Businesses are advised to take note of these corrections and align their internal processes accordingly.
Effective Date
The corrigenda take effect from the date of publication, i.e., 22 January 2026, unless otherwise specified.
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