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Core Purpose

The Central Government issues multiple notifications to amend the Central Excise Rules, 2017, and several Central Excise notifications, primarily by expanding the list of specified countries to include Maldives and Mauritius for certain provisions.

Detailed Summary

On June 30, 2026, the Ministry of Finance (Department of Revenue) issued five notifications, all effective immediately. Notification No. 03/2026-Central Excise (N.T.), G.S.R. 532(E), issued under section 37 of the Central Excise Act, 1944 (1 of 1944), makes the Central Excise (Second Amendment) Rules, 2026, which amend the Central Excise Rules, 2017. This amendment substitutes the list of countries "Nepal, Bhutan, Bangladesh and Sri Lanka" with "Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius" in the provisos to rule 18 and rule 19. The Central Excise Rules, 2017, were originally published vide G.S.R. 733(E) dated June 30, 2017, and last amended by notification No. 02/2026-Central Excise (N.T.) dated March 26, 2026 (G.S.R. 203(E)). Additionally, four further notifications (No. 32/2026-Central Excise, G.S.R. 533(E); No. 33/2026-Central Excise, G.S.R. 534(E); No. 34/2026-Central Excise, G.S.R. 535(E); and No. 35/2026-Central Excise, G.S.R. 536(E)) were issued. These notifications, exercising powers under section 5A of the Central Excise Act, 1944, read with either section 147 of the Finance Act, 2002 (20 of 2002) or section 112 of the Finance Act, 2018 (13 of 2018), amend previous Central Excise notifications. Specifically, Notification No. 32/2026 amends No. 06/2026-Central Excise dated March 26, 2026 (G.S.R. 205(E)); Notification No. 33/2026 amends No. 09/2026-Central Excise dated March 26, 2026 (G.S.R. 208(E)); Notification No. 34/2026 amends No. 11/2026-Central Excise dated March 26, 2026 (G.S.R. 210(E)); and Notification No. 35/2026 amends No. 04/2019-Central Excise dated July 6, 2019 (G.S.R. 487(E)). In each of these amending notifications, the phrase "Nepal, Bhutan, Bangladesh and Sri Lanka" is substituted with "Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius" in either paragraph 2 or paragraph 2, clause (b) of the respective principal notifications. All notifications were signed by Dheeraj Sharma, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30062026-273944 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 479] NEW DELHI, TUESDAY, JUNE 30, 2026/ ASHADHA 9, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th June, 2026 No. 03/2026-Central Excise (N.T.) G.S.R. 532(E).— In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Central Excise (Second Amendment) Rules, 2026. (2) They shall come into force with immediate effect. 2. In the Central Excise Rules, 2017, (i) in rule 18, in the proviso, for the words "Nepal, Bhutan, Bangladesh and Sri Lanka", the words "Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius" shall be substituted; (ii) in rule 19, in the proviso, for the words "Nepal, Bhutan, Bangladesh and Sri Lanka", the words "Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius" shall be substituted. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 733(E), dated the 30th June, 2017 and last amended by notification No. 02/2026-Central Excise (N.T.) dated 26th March, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 203 (E), dated 26th March, 2026. NOTIFICATION New Delhi, the 30th June, 2026 No. 32/2026-Central Excise G.S.R. 533(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, 2002 (20 of 2002), the Central Government, 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. 06/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026, namely:- In the said notification, in paragraph 2, in clause (b), for the words "Nepal, Bhutan, Bangladesh and Sri Lanka", the words "Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius" shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 06/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026 and last amended by notification No. 30/2026-Central Excise dated 15th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 478 (E), dated 15th June, 2026. NOTIFICATION New Delhi, the 30th June, 2026 No. 33/2026-Central Excise G.S.R. 534(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, 2002 (20 of 2002), the Central Government, 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. 09/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 208(E), dated the 26th March, 2026, namely:- In the said notification, in paragraph 2, for the words "Nepal, Bhutan, Bangladesh and Sri Lanka", the words "Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius" shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 09/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 208(E), dated the 26th March, 2026. NOTIFICATION New Delhi, the 30th June, 2026 No. 34/2026-Central Excise G.S.R. 535(E). — In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of Finance Act, 2018 (13 of 2018), the Central Government, 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. 11/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210 (E), dated the 26th March, 2026, namely:- In the said notification, in paragraph 2, in clause (b), for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words "Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius" shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 11/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210(E), dated the 26th March, 2026 and last amended by notification No. 21/2026-Central Excise dated 30th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 326 (E), dated 30th April, 2026. NOTIFICATION New Delhi, the 30th June, 2026 No. 35/2026-Central Excise G.S.R. 536(E). — In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of 2018), read with section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, 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. 04/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 487(E), dated the 6th July, 2019, namely:- In the said notification, in paragraph 2, for the words "Nepal, Bhutan, Bangladesh and Sri Lanka", the words "Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius" shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 04/2019-Central Excise, dated the 6th July, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 487(E), dated the 6th July, 2019 and last amended by notification No. 12/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 211(E), dated the 26th March, 2026.

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