Rescission of Central Excise Notification No. 05/2023: Central Excise (Effective from 2 Feb 2026)

Last updated: 06 February 2026

Notice Date : 01 February 2026

Quick Summary

The Central Government has decided to rescind Central Excise Notification No. 05/2023. This means that the provisions of that notification will no longer be in effect. The rescission is made in the public interest and will come into force on 2nd February 2026. Any actions taken or not taken before this date under the previous notification will still be considered valid.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification
No. 03/2026-Central Excise

New Delhi, the 1st February, 2026.

G.S.R...(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 05/2023-Central Excise, dated the 1st February, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 78(E), dated the 1st February, 2023, except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force on the 2nd day of February, 2026.

[F. No. 334/05/2026-TRU]

(Dheeraj Sharma)
Under Secretary to the Government of India

Central Excise Notification No. 05/2023 is being rescinded, meaning it will be cancelled and no longer in effect.

This notification rescinding the previous one will come into force on the 2nd day of February, 2026.

The Central Government has rescinded the notification because it is necessary in the public interest to do so.

No, the rescission does not affect things done or omitted to be done before the 2nd of February, 2026.