[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2026-Central Excise
New Delhi, the 26th March, 2026

G.S.R...(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. 05/2019-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. 488(E), dated the 6th July, 2019,
namely:-

In the said notification,
I. in the Table, -

(i) against Sl. No. 1, in column (4), for the entry, the entry “Rs. 3 per litre” shall be
substituted;
(ii) against Sl. No. 2, in column (4), for the entry, the entry “Nil” shall be substituted.

II. after the Table, the following shall be inserted, namely: -

“2. Nothing contained in this notification shall apply to the goods cleared for export.”

2. This notification shall come into force with immediate effect.

[F. No. 190349/13/2026-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India

Note. - The principal notification No. 05/2019-Central Excise, dated the 6th July, 2019 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number 488(E), dated the
6th July, 2019 and last amended vide notification No. 02/2025-Central Excise, dated the 7th April, 2025,
vide number G.S.R. 220 (E), dated 7th April, 2025.