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Core Purpose

This notification issues two corrigenda to correct errors in previous notifications issued by the Ministry of Finance (Department of Revenue) concerning Central Excise.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued two corrigenda, G.S.R. 56(E) and G.S.R. 57(E), both dated January 22, 2026. G.S.R. 56(E) corrects Notification No. 05/2025-Central Excise (N.T.), dated December 31, 2025, published vide G.S.R. 953(E) on the same date. This corrigendum amends several phrases and numbers, including replacing 'registered person' with 'manufacturer', 'the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be' with 'jurisdictional Superintendent of Central Excise', 'forty-eight' with 'twenty-four', '6(6)' with '6(3)' in two instances, and '14' with '16' in column (2) on page 27, line 16. G.S.R. 57(E) corrects Notification No. 04/2025-Central Excise, dated December 31, 2025, published vide G.S.R. 956(E) on the same date, by replacing the phrase 'chewing tobacco and jarda scented tobacco' with 'gutkha' on page 38, line 17. Both corrigenda were issued under File No. CBIC-190349/72/2025-TRU and signed by Dheeraj Sharma, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-22012026-269538 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 56] NEW DELHI, THURSDAY, JANUARY 22, 2026/MAGHA 2, 1947 504 GI/2026 MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 22nd January, 2026 G.S.R. 56(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2025-Central Excise (N.T.), dated the 31st December, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 953(E), dated the 31st December, 2025,- (a) at page 19, in line 13, for “registered person" read “manufacturer"; (b) at page 20, in line 15 and 16, for "the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be” read "jurisdictional Superintendent of Central Excise"; (c) at page 22, in line 17, for “forty-eight” read “twenty-four"; (d) at page 24, in line 36, for “6(6)” read “6(3)”; (e) at page 27, in line 1, for “6(6)” read “6(3)”; (f) at page 27, in line 16, in column (2), for “14” read “16”. [F. No. CBIC-190349/72/2025-TRU] DHEERAJ SHARMA, Under Secy. CORRIGENDUM New Delhi, the 22nd January, 2026 G.S.R. 57(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 04/2025-Central Excise, dated the 31st December, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 956(E), dated the 31st December, 2025, at page 38, in line 17, for "chewing tobacco and jarda scented tobacco" read “gutkha”. [F. No. CBIC-190349/72/2025-TRU] DHEERAJ SHARMA, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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