Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-01022026-269753
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 82]
NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 1st February, 2026
No. 01/2026-Central Excise
G.S.R. 85(E).— In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise
Act, 1944 read with section 136 of Finance Act, 2001 (14 of 2001), the Central Government, on being satisfied that it
is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column
(3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to
the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the National
Calamity Contingent Duty specified thereon in the Seventh Schedule to the Finance Act, 2001 as is in excess of the
amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:
TABLE
+-----+----------------------------------+---------------------------+------------+
| SI. | Heading or sub- | Description of goods | Rate of |
| No. | heading or tariff | | duty |
| | item | | |
+=====+==================================+===========================+============+
| (1) | (2) | (3) | (4) |
+-----+----------------------------------+---------------------------+------------+
| 1. | 2403 99 10 | Chewing tobacco | 25% |
+-----+----------------------------------+---------------------------+------------+
| 2. | 2403 99 30 | Jarda scented tobacco | 25% |
+-----+----------------------------------+---------------------------+------------+
| 3. | 2403 99 90 | All goods | 25% |
+-----+----------------------------------+---------------------------+------------+
2. This notification shall come into force on the 1st day of May, 2026.
[F. No. 334/05/2026-TRU]
DHEERAJ SHARMA, Under Secy.
NOTIFICATION
New Delhi, the 1st February, 2026
No. 02/2026-Central Excise
G.S.R. 86(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
makes the following further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 793(E), dated the 30th June, 2017, namely:-
In the said notification,-
(a) in the Table,-
(i) against Sl. No. 3, in column (3), after item (ii), in the proviso, for the figures “2026”, the figures
"2028" shall be substituted;
(ii) after Sl. No. 9 and the entries relating thereto, the following Sl. No. and entries shall be inserted,
namely:-
+-----+------------+------------------------------------------------------+---------+
| (1) | (2) | (3) | (4) |
+=====+============+======================================================+=========+
| "9A. | 2711 21 00 | Compressed Natural Gas (CNG) when blended | 14%"; |
| | | with Biogas or Compressed Biogas (CBG) | |
| | | | |
| | | Explanation:- For the purpose of computation of | |
| | | excise duty under this entry, value of such | |
| | | blended Compressed Natural Gas (CNG) shall | |
| | | exclude the value of Biogas or Compressed | |
| | | Biogas (CBG) contained in such blended | |
| | | Compressed Natural Gas (CNG) and the amount | |
| | | of appropriate Central tax, State tax, Union | |
| | | territory tax and Integrated tax, as the case may | |
+-----+------------+------------------------------------------------------+---------+
be, paid on such Biogas or Compressed Biogas
(CBG)
(b) after Annexure, in the proviso, in item (b), for the figures "2026", the figures "2028” shall be substituted;
(c) after Explanation 2, the following explanation shall be inserted, namely:-
“Explanation 3.- For the purpose of goods described in column (3) against serial number 9A of the Table,
"appropriate Central tax, State tax, Union territory tax and Integrated tax" means the Central tax, State tax, Union
territory tax and Integrated tax leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State
Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017
(14 of 2017) and the Integrated Goods and Services Tax Act, 2017 (13 of 2017), respectively. ".
2. This notification shall come into force on the 2nd day of February, 2026.
[F. No. 334/05/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note:- The principal notification No. 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 793(E), dated the 30th June, 2017 and was
last amended vide notification No. 01/2025-Central Excise, dated the 1st February, 2025, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 107 (E), dated the 1st February, 2025.
NOTIFICATION
New Delhi, the 1st February, 2026
No. 03/2026-Central Excise
G.S.R. 87(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 Secy.