The Central Government, through Notification No. 13/2026-Central Excise dated 26 March 2026 issued under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2022, has rescinded Notification No. 18/2022-Central Excise dated 19 July 2022. The rescission has been carried out in public interest and nullifies the earlier notification prospectively, while preserving actions already taken or omitted under the previous notification. This means that past transactions or decisions made under the rescinded notification remain valid and unaffected. The new notification comes into force immediately upon issuance, thereby withdrawing the earlier exemption or provisions granted under the 2022 notification from the effective date onward. The measure reflects the government’s exercise of statutory powers to revise excise duty framework and regulatory treatment by discontinuing the earlier notification while ensuring continuity and legal certainty for past actions.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 13/2026- Central Excise | Dated: 26th March, 2026
G.S.R. 212(E).— In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of Finance Act, 2022 (20 of 2022), the Central Government, 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. 18/2022- Central Excise, dated the 19th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584(E), dated the 19th July, 2022, except as respects things done or omitted to be done before such rescission.
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
