Ministry : Ministry of Railways (North Western Railway)

Part II-Section 3-Sub-Section (ii)

Subject : Extra Ordinary

Corrigendum to Central Excise Notifications, 2025

This extraordinary gazette notification issued by the Ministry of Finance corrects critical typographical and descriptive errors in two December 2025 Central Excise notifications, clarifying Harmonized System (HS) code details and product terminology related to tobacco and machinery, ensuring accurate implementation of tax and regulatory provisions.

Key Points

• A correction is made to Notification No. 03/2025-Central Excise (G.S.R. 955(E)) to replace HS code “2404 11 10” with “2404 11 00” on page 35, line 10, aligning the classification with the correct tariff item for unmanufactured tobacco.
• Notification No. 04/2025-Central Excise (G.S.R. 956(E)) is amended on page 38, line 37, to replace the phrase “and Unmanufactured Tobacco” with “, Jarda Scented Tobacco and Gutkha” in relation to packaging machinery.
• The corrections pertain to entries involving tobacco-related products and machinery, which are critical for accurate customs and excise duty application.
• Both original notifications were published on December 31, 2025, in the Gazette of India, Extraordinary, Part II, Section 3(i), and are now formally updated as of February 4, 2026.
• The amendments were issued by the Department of Revenue under the Ministry of Finance, signed by Under Secretary Dheeraj Sharma, and stem from file reference CBIC-190349/72/2025-TRU.

Technical Corrections Clarify Tobacco-Related Tariff Classifications

This corrigendum rectifies specific errors in two key Central Excise notifications concerning tariff classifications and product definitions for tobacco and associated packaging machinery. By correcting the HS code from “2404 11 10” to “2404 11 00” and updating the product description to explicitly include “Jarda Scented Tobacco and Gutkha,” the government ensures precise regulatory and fiscal treatment of these goods. Such technical adjustments are vital for customs enforcement, duty assessment, and compliance in the tobacco industry, particularly given the heightened scrutiny on tobacco product regulation. The prompt issuance of these corrections underscores the government’s commitment to administrative accuracy in trade policy implementation.