Central Government has issued five notifications amending the Central Excise Rules, 2017 and four related notifications (No. 06/2026, No. 09/2026, No. 11/2026, and No. 04/2019-Central Excise). In each case, the amendment substitutes the words “Nepal, Bhutan, Bangladesh and Sri Lanka” with the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” in the relevant provisos, clauses, or paragraphs. These amendments apply to entities governed by the Central Excise Rules, 2017 and the referenced notifications concerning exports to the named countries.

1. Central Excise (Second Amendment) Rules, 2026 [No. 03/2026-Central Excise (N.T.)]:
   “(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.”
2. No. 32/2026-Central Excise: “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.”
3. No. 33/2026-Central Excise: “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.”
4. No. 34/2026-Central Excise: “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.”
5. No. 35/2026-Central Excise: “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.”