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Core Purpose

The Central Government, through the Ministry of Finance (Department of Revenue), issued three notifications on August 3, 2026, to further amend previous Central Excise notifications by modifying specific duty rates per litre in their respective Tables.

Detailed Summary

The Ministry of Finance (Department of Revenue) published three separate notifications on August 3, 2026, each making further amendments to existing Central Excise notifications. Notification No. 40/2026-Central Excise (G.S.R. 700(E)), issued under Section 5A of the Central Excise Act, 1944 (1 of 1944) and Section 147 of the Finance Act, 2002 (20 of 2002), amends Notification No. 06/2026-Central Excise, dated March 26, 2026 (G.S.R. 205(E)), by substituting the entry for serial number 1, column (4) with "Rs. 3.5 per litre" and for serial number 2, column (4) with "Rs. 24 per litre". Notification No. 41/2026-Central Excise (G.S.R. 701(E)), also issued under Section 5A of the Central Excise Act, 1944 (1 of 1944) and Section 147 of the Finance Act, 2002 (20 of 2002), amends Notification No. 08/2026-Central Excise, dated March 26, 2026 (G.S.R. 207(E)), by substituting the entry for serial number 1, column (4) with "Rs. 22 per litre". Notification No. 42/2026-Central Excise (G.S.R. 702(E)), issued under Section 5A of the Central Excise Act, 1944 (1 of 1944) and Section 112 of the Finance Act, 2018 (13 of 2018), amends Notification No. 11/2026-Central Excise, dated March 26, 2026 (G.S.R. 210(E)), by substituting the entry for serial number 2, column (4) with "Rs. 1.5 per litre". All three notifications come into force on their respective publication dates in the Official Gazette. The principal notifications (06/2026, 08/2026, 11/2026-Central Excise) were previously amended by other notifications on July 15, 2026, and June 30, 2026, respectively.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03082026-275117 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 638] NEW DELHI, MONDAY, AUGUST 3, 2026/SHRAVAN 12, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 3rd August, 2026 No. 40/2026-Central Excise G.S.R. 700(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, (i) against serial number 1, in column (4), for the entry, the entry "Rs. 3.5 per litre" shall be substituted; (ii) against serial number 2, in column (4), for the entry, the entry "Rs. 24 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. 38/2026-Central Excise dated 15th July, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 631(E), dated 15th July, 2026 NOTIFICATION New Delhi, the 3rd August, 2026 No. 41/2026-Central Excise G.S.R. 701(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. 22 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. 39/2026-Central Excise dated 15th July, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 632 (E), dated 15th July, 2026. NOTIFICATION New Delhi, the 3rd August, 2026 No. 42/2026-Central Excise G.S.R. 702(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. 1.5 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. 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. 34/2026-Central Excise dated 30th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 535(E), dated 30th June, 2026.

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