MoF issued a corrigendum regarding an older notification related to reintroducing and tightening Central Excise control on gutkha and chewing tobacco through a machine capacity-based duty system

Jan 23, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Ministry of Finance (MoF) on January 22, 2026, issued a corrigendum regarding an older notification No. 05/2025-Central Excise (N.T.), dated December 31, 2025, related to reintroducing and tightening Central Excise control on gutkha and chewing tobacco through a machine capacity-based duty system.

The following has been stated: -

•At page 19, in line 13, for “registered person” read “manufacturer”.

•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”.

•At page 22, in line 17, for “forty-eight” read “twenty-four”.

The detailed notification is given in the document below.

[Notification No.: G.S.R. 56(E)]


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