The Central Government has issued Notification No. 03/2026–Central Excise dated 1 February 2026, exercising powers under section 5A(1) of the Central Excise Act, 1944, to rescind Notification No. 05/2023–Central Excise dated 1 February 2023. The rescission has been made in public interest and will take effect from 2 February 2026. The notification clarifies that the withdrawal is prospective, and any actions taken or omissions made under the earlier notification before its rescission will remain unaffected. As a result, the exemptions or concessions granted under the 2023 notification will no longer apply going forward, requiring affected manufacturers and assessees to comply with the applicable central excise provisions from the effective date.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 03/2026 – Central Excise | Dated: 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
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