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Core Purpose

This notification amends Central Excise Notification No. 06/2026-Central Excise, dated 26th March, 2026, by substituting an entry in column (4) of the Table against serial number 1.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued Notification No. 46/2026-Central Excise, G.S.R. 768.(E). on 1st September, 2026, in exercise of powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of the Finance Act, 2002 (20 of 2002). This notification further amends the Government of India's Notification No. 06/2026-Central Excise, dated 26th March, 2026, which was published vide G.S.R. 205(E) on the same date. Specifically, in the Table of the said notification, against serial number 1, in column (4), the entry "Rs. 1.5 per litre" shall be substituted for the existing entry. This amendment comes into force on the date of its publication in the Official Gazette. The principal Notification No. 06/2026-Central Excise was last amended by Notification No. 43/2026-Central Excise, dated 14th August, 2026, published vide G.S.R. 733(E) on 14th August, 2026. The notification is signed by Dheeraj Sharma, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01092026-275907 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 702] NEW DELHI, TUESDAY, SEPTEMBER 1, 2026/BHADRA 10, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st September, 2026 No. 46/2026-Central Excise G.S.R. 768.(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. 06/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026, namely:- In the said notification, in the Table, against serial number 1, in column (4), for the entry, the entry "Rs. 1.5 per litre" shall be substituted. 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 06/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026 and last amended by notification No. 43/2026-Central Excise dated 14th August, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 733(E), dated 14th August, 2026. NOTIFICATION New Delhi, the 1st September, 2026 No. 47/2026-Central Excise G.S.R.769(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. 08/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 207 (E), dated the 26th March, 2026, namely:- In the said notification, in the Table, against serial number 1, in column (4), for the entry, the entry "Rs. 19 per litre" shall be substituted. 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 08/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 207 (E), dated the 26th March, 2026 and last amended by notification No. 44/2026-Central Excise dated 14th August, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 734 (E), dated 14th August, 2026 NOTIFICATION New Delhi, the 1st September, 2026 No. 48/2026-Central Excise G.S.R. 770(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 112 of Finance Act, 2018 (13 of 2018), 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. 11/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210 (E), dated the 26th March, 2026, namely:- In the said notification, in the Table, against serial number 2, in column (4), for the entry, the entry "Rs. 1 per litre” shall be substituted. 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 11/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 210 (E), dated the 26th March, 2026 and last amended by Notification No. 45/2026-Central Excise dated 14th August, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 735(E), dated 14th August, 2026.

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