Section 1. 1st day of February, 2026, vide notification No. S.O. 6153 (E), dated 31st December, 2025, see Gazette of India, Extraordinary, Part II, sec. 3 (ii)

1. 1st day of February, 2026, vide notification No. S.O. 6153 (E), dated 31st December, 2025, see Gazette of India, Extraordinary, Part II, sec. 3 (ii). *[ CORRIGENDA dated 16th December, 2025. ] adoption of any other treatment on the goods to render the specified goods marketable to the consumer, whether or not such process is the only process undertaken; (i) "notification" means a notification published in the Gazette of India and the expression "notify" with its grammatical variation and cognate expressions shall be construed accordingly— (j) "pan masala" means goods falling under tariff item 2106 90 20 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (k) "prescribed" means prescribed by rules made under this Act. (l) "proper officer" means any officer of the Central Government entrusted with such powers or assigned with specific functions under the provisions of this Act by the Board; (m) "process" means any manual, mechanical, electrical, electronic, automated or hybrid operation, or any other activity by which the specified goods are manufactured or produced, whether wholly or in part; (n) "revisional authority" means an authority appointed or authorised under section 28 for revision of an order of the adjudicating authority; (o) "Schedule" means a Schedule annexed to this Act; (p) "specified goods" means the goods as specified in Schedule I to this Act or such other goods as the Central Government may, by notification, specify; (q) "State" includes a Union territory with Legislature; (r) "taxable person" shall mean a person referred to in section 3; and (s) "weight" means the maximum weight of the specified goods that is capable of being packaged in each pouch, tin or other container by the relevant machine or process.