Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023-Central Excise, dated 1st February 2026

Last updated: 02 February 2026

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The Central Government has decided to rescind Notification No. 5/2023-Central Excise, which was originally issued on 1st February 2023. This decision, made in the public interest, means that the provisions of the previous notification will no longer be in effect from 2nd February 2026. However, anything done or omitted before this rescission date 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, Subsection (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

FAQ :

This notification rescinds, or cancels, the Central Excise Notification No. 5/2023-Central Excise dated 1st February 2023.

The rescission of Notification No. 5/2023-Central Excise will come into force on the 2nd day of February, 2026.

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

This notification is issued by the Central Government, through the Ministry of Finance (Department of Revenue).

Notification No : 03/2026
Source : https://www.indiabudget.gov.in/doc/cen/cex0326.pdf

Attached File : 322600_11530_cex0326.pdf

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