**Executive Summary**
This document comprises two corrigenda, G.S.R. 56(E) and G.S.R. 57(E), issued by the Ministry of Finance (Department of Revenue), both dated January 22, 2026. These corrigenda address errors in prior notifications related to Central Excise published on December 31, 2025. These changes impact those following the Central Excise regulations.
**Key Points / Main Content**
**Corrigendum G.S.R. 56(E)**
* Amends notification number 05/2025-Central Excise (N.T.) dated December 31, 2025, G.S.R. 953(E).
* Page 5, line 22: Replace "registered person" with "manufacturer".
* Page 6, lines 30-31: Replace "jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be" with "jurisdictional Superintendent of Central Excise".
* Page 9, line 7: Replace "forty-eight" with "twenty-four".
* Page 12, line 8: Replace '6(6)' with '6(3)'.
* Page 27, line 1: Replace '6(6)' with '6(3)'.
* Page 27, line 16, in column (2): Replace '14' with '16'.
**Corrigendum G.S.R. 57(E)**
* Amends notification number 04/2025-Central Excise dated December 31, 2025, G.S.R. 956(E).
* Page 38, line 17: Replace "chewing tobacco and jarda scented tobacco" with "gutkha".
**Impact Analysis**
**Manufacturers**
* **Impact**: Affected by the change in terminology from "registered person" to "manufacturer".
* **Action Required**: Take note of the updated terminology in Central Excise notification 05/2025-Central Excise (N.T.) dated December 31, 2025, G.S.R. 953(E).
**Central Excise Officials**
* **Impact**: The designated authority is changed from Deputy Commissioner/Assistant Commissioner to Superintendent of Central Excise.
* **Action Required**: Update understanding of roles and responsibilities per the amendment in Central Excise notification 05/2025-Central Excise (N.T.) dated December 31, 2025, G.S.R. 953(E).
**Businesses Dealing with Tobacco Products**
* **Impact**: Affected by the clarification regarding tobacco product terminology.
* **Action Required**: Ensure compliance with the amended terminology in Central Excise notification 04/2025-Central Excise dated December 31, 2025, G.S.R. 956(E).
Key Entities Referenced
Ministry of Finance (Department of Revenue): The primary department issuing the central excise notifications and corrigenda.
Central Excise: The indirect tax regime to which the notifications pertain.
Notification No. 05/2025-Central Excise (N.T.): The original notification being corrected by G.S.R. 56(E).
Notification No. 04/2025-Central Excise: The original notification being corrected by G.S.R. 57(E).
New Delhi: Location where notifications are issued.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-22012026-269538
xxxGIDHxxx
CG-DLxx-ExG-I2D2E0x1x2x0 26-269538
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 56] नई दिल्ली, बृहस्ट्प जतिार, िनिरी 22, 2026/माघ 2, 1947
No. 56] NEW DELHI, THURSDAY, JANUARY 22, 2026/MAGHA 2, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
िजु ि पत्र
नई दिल्ली, 22 िनिरी, 2026
सा.का.जन. 56(अ).—भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 05/2025-केन्द्रीय
उत्पाि िुल्क (एन.टी.) दिनांक 31 दिसंबर, 2025, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में संख्या
सा.का.जन. 953(अ), दिनांक 31 दिसंबर, 2025 के तहत प्रकाजित ह,ै-
(i) के पृष्ठ 5 म,ें पंजि 22 म,ें “पंिीकृत व्यजि” के स्ट्थान पर “जनमााता” पढ़ा िाए;
(ii) के पृष्ठ 6 म,ें पंजि 30 और 31 में, “अजधकार क्षेत्र के उप आयुि, केन्द्रीय उत्पाि िुल्क या सहायक आयुि,
केन्द्रीय उत्पाि िुल्क द्वारा, यथाजस्ट्थजत” के स्ट्थान पर “अजधकार क्षेत्र के अधीक्षक, द्वारा” पढ़ा िाए;
(iii) के पृष्ठ 9 म,ें पंजि 7 म,ें “अड़तालीस” के स्ट्थान पर “चौबीस” पढ़ा िाए;
(iv) के पृष्ठ 12 म,ें पंजि 8 में, ‘6(6)’ के स्ट्थान पर ‘6(3)’ पढ़ा िाए।
[फा. स.ं सीबीआईसी-190349/72/2025-टीआरयू]
धीरि िमाा, अिर सजचि
504 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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.
िजु ि पत्र
नई दिल्ली, 22 िनिरी, 2026
सा.का.जन. 57(अ).—भारत सरकार, जित्त मंत्रालय (रािस्ट्ि िभाग) की अजधसूचना संख्या 04/2025-केन्द्रीय
उत्पाि िुल्क दिनांक 31 दिसंबर, 2025, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में संख्या
सा.का.जन. 956(अ), दिनांक 31 दिसंबर, 2025 के तहत प्रकाजित ह,ै के पृष्ठ 36 म,ें पंजि 11 म,ें “चबाने िाली तंबाकू और
ििाा सुगंजधत तंबाकू” के स्ट्थान पर “गुटखा” पढ़ा िाए।
[फा. स.ं सीबीआईसी-190349/72/2025-टीआरयू]
धीरि िमाा, अिर सजचि
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.