Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-10062026-273318
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 415]
NEW DELHI, WEDNESDAY, JUNE 10, 2026/JYAISTHA 20, 1948
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 10th June, 2026
No. 26/2026-Central Excise
G.S.R. 462(E). — In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,
1944 (1 of 1944), 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. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 793 (E), dated the 30th June, 2017, namely:-
In the said notification,
I. in the TABLE, after Sl. No. 5D and the entries relating thereto, the following Sl. Nos. and entries shall be
inserted, namely:
+-----+------------+-------------------------------------------------------------------------------------+-----+
| (1) | (2) | (3) | (4) |
+=====+============+=====================================================================================+=====+
| "5E.| 2710 12 | 22% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 78% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 22% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 5F. | 2710 12 | 25% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 75% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 25% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 5G. | 2710 12 | 27% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 73% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 27% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 5H. | 2710 12 | 30% ethanol blended petrol that is a blend, - | Nil";
| | | (i) consisting, by volume, of 70% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 30% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
II. in Explanation 2, after the figure and letter “5D”, the figures, letters and symbols, “,5E, 5F, 5G, 5H" shall be
inserted.
[F. No. 190354/295/2021-TRU]
DHEERAJ SHARMA, Under Secy.
Note:- The principal notification No. 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 793(E), dated the 30th June, 2017
and was last amended vide notification No. 02/2026-Central Excise, dated the 1st February, 2026, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 86 (E), dated the
1st February, 2026.
NOTIFICATION
New Delhi, the 10th June, 2026
No. 27/2026-Central Excise
G.S.R. 463(E).— In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,
1944 (1 of 1944) read with section 147 of the 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. 28/2002-Central Excise, dated the 13th May,
2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 361(E), dated the
13th May, 2002, namely:-
In the said notification, in the TABLE, after S. No. 4D and the entries relating thereto, the following S. Nos. and
entries shall be inserted, namely:-
+-----+------------+-------------------------------------------------------------------------------------+-----+
| (1) | (2) | (3) | (4) |
+=====+============+=====================================================================================+=====+
| "4E.| 2710 12 | 22% ethanol blended petrol that is a blend, - | Nil |
| | | (a) consisting, by volume, of 78% motor spirit, (commonly known as petrol), on | |
| | | which the appropriate duties of excise have been paid and of 22% ethanol on | |
| | | which the appropriate Central tax, State tax, Union territory tax or Integrated | |
| | | tax, as the case may be, have been paid; and | |
| | | (b) conforming to the Bureau of Indian Standards specification IS 19850. | |
| | | Explanation.- | |
| | | (i) appropriate duties of excise shall mean the duties of excise as leviable under | |
| | | the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional | |
| | | duty of excise leviable under section 112 of the Finance Act, 2018 (13 of | |
| | | 2018), the special additional excise duty leviable under section 147 of the | |
| | | Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture | |
| | | Infrastructure and Development Cess) leviable under section 125 of the Finance | |
| | | Act, 2021 (13 of 2021), read with any relevant exemption notification for the | |
| | | time being in force; | |
| | | (ii) appropriate Central tax, State tax, Union territory tax and Integrated tax" | |
| | | shall mean the Central tax, State tax, Union territory tax and Integrated tax as | |
| | | leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), the | |
| | | State Goods and Services Tax Act of the State concerned, the Union Territory | |
| | | Goods and Services Tax Act, 2017 (14 of 2017) and the Integrated Goods and | |
| | | Services Tax Act, 2017 (13 of 2017). | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 4F. | 2710 12 | 25% ethanol blended petrol that is a blend, - | Nil |
| | | (a) consisting, by volume, of 75% motor spirit, (commonly known as petrol), on | |
| | | which the appropriate duties of excise have been paid and of 25% ethanol on | |
| | | which the appropriate Central tax, State tax, Union territory tax or Integrated | |
| | | tax, as the case may be, have been paid; and | |
| | | (b) conforming to the Bureau of Indian Standards specification IS 19850. | |
| | | Explanation.- | |
| | | (i) appropriate duties of excise shall mean the duties of excise as leviable under | |
| | | the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional | |
| | | duty of excise leviable under section 112 of the Finance Act, 2018 (13 of | |
| | | 2018), the special additional excise duty leviable under section 147 of the | |
| | | Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture | |
| | | Infrastructure and Development Cess) leviable under section 125 of the Finance | |
| | | Act, 2021 (13 of 2021), read with any relevant exemption notification for the | |
| | | time being in force; | |
| | | (ii) appropriate Central tax, State tax, Union territory tax and Integrated tax" | |
| | | shall mean the Central tax, State tax, Union territory tax and Integrated tax as | |
| | | leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), the | |
| | | State Goods and Services Tax Act of the State concerned, the Union Territory | |
| | | Goods and Services Tax Act, 2017 (14 of 2017) and the Integrated Goods and | |
| | | Services Tax Act, 2017 (13 of 2017). | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 4G. | 2710 12 | 27% ethanol blended petrol that is a blend, - | Nil |
| | | (a) consisting, by volume, of 73% motor spirit, (commonly known as petrol), on | |
| | | which the appropriate duties of excise have been paid and of 27% ethanol on | |
| | | which the appropriate Central tax, State tax, Union territory tax or Integrated | |
| | | tax, as the case may be, have been paid; and | |
| | | (b) conforming to the Bureau of Indian Standards specification IS 19850. | |
| | | Explanation.- | |
| | | (i) appropriate duties of excise shall mean the duties of excise as leviable under | |
| | | the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional | |
| | | duty of excise leviable under section 112 of the Finance Act, 2018 (13 of | |
| | | 2018), the special additional excise duty leviable under section 147 of the | |
| | | Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture | |
| | | Infrastructure and Development Cess) leviable under section 125 of the Finance | |
| | | Act, 2021 (13 of 2021), read with any relevant exemption notification for the | |
| | | time being in force; | |
| | | (ii) appropriate Central tax, State tax, Union territory tax and Integrated tax" | |
| | | shall mean the Central tax, State tax, Union territory tax and Integrated tax as | |
| | | leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), the | |
| | | State Goods and Services Tax Act of the State concerned, the Union Territory | |
| | | Goods and Services Tax Act, 2017 (14 of 2017) and the Integrated Goods and | |
| | | Services Tax Act, 2017 (13 of 2017). | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 4H. | 2710 12 | 30% ethanol blended petrol that is a blend, - | Nil".
| | | (a) consisting, by volume, of 70% motor spirit, (commonly known as petrol), on | |
| | | which the appropriate duties of excise have been paid and of 30% ethanol on | |
| | | which the appropriate Central tax, State tax, Union territory tax or Integrated | |
| | | tax, as the case may be, have been paid; and | |
| | | (b) conforming to the Bureau of Indian Standards specification IS 19850. | |
| | | Explanation.- | |
| | | (i) appropriate duties of excise shall mean the duties of excise as leviable under | |
| | | the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional | |
| | | duty of excise leviable under section 112 of the Finance Act, 2018 (13 of | |
| | | 2018), the special additional excise duty leviable under section 147 of the | |
| | | Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture | |
| | | Infrastructure and Development Cess) leviable under section 125 of the Finance | |
| | | Act, 2021 (13 of 2021), read with any relevant exemption notification for the | |
| | | time being in force; | |
| | | (ii) appropriate Central tax, State tax, Union territory tax and Integrated tax" | |
| | | shall mean the Central tax, State tax, Union territory tax and Integrated tax as | |
| | | leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), the | |
| | | State Goods and Services Tax Act of the State concerned, the Union Territory | |
| | | Goods and Services Tax Act, 2017 (14 of 2017) and the Integrated Goods and | |
| | | Services Tax Act, 2017 (13 of 2017). | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
[F. No. 190354/295/2021-TRU]
DHEERAJ SHARMA, Under Secy.
Note:- The principal notification No. 28/2002-Central Excise, dated the 13th May, 2002 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 361(E), dated the 13th May, 2002
and was last amended vide notification No. 13/2022-Central Excise, dated the 12th July, 2022, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 534 (E), dated the
12th July, 2022.
NOTIFICATION
New Delhi, the 10th June, 2026
No. 28/2026-Central Excise
G.S.R. 464(E). — In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act,
1944 (1 of 1944) (hereinafter referred to as the Excise Act), read with section 112 of the Finance Act, 2018 (13 of 2018),
the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable
goods of the description specified in column (3) of the following Table and falling within the Chapter, heading or sub-
heading or tariff item of the Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of
the said Table, from the whole of the additional duty of excise (Road and Infrastructure Cess) leviable thereon under the
said section 112 of the Finance Act, 2018, as is in excess of the amount calculated at the rate specified in the corresponding
entry in column (4) of the said Table, namely:-
TABLE
+-------+----------------------------------+-------------------------------------------------------------------------------------+-----+
| S. No.| Chapter or heading or sub- | Description of goods | Rate|
| | heading or tariff item | | |
+=======+==================================+=====================================================================================+=====+
| (1) | (2) | (3) | (4) |
+-------+----------------------------------+-------------------------------------------------------------------------------------+-----+
| 1. | 2710 12 | 22% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 78% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 22% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-------+----------------------------------+-------------------------------------------------------------------------------------+-----+
| 2. | 2710 12 | 25% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 75% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 25% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-------+----------------------------------+-------------------------------------------------------------------------------------+-----+
| 3. | 2710 12 | 27% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 73% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 27% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-------+----------------------------------+-------------------------------------------------------------------------------------+-----+
| 4. | 2710 12 | 30% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 70% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 30% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-------+----------------------------------+-------------------------------------------------------------------------------------+-----+
Explanation. - For the purposes of this notification:-
(a) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central
Excise Act, the additional duty of excise (Road and Infrastructure Cess) leviable under section 112 of Finance Act,
2018 (13 of 2018), the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002)
and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under section 125 of the
Finance Act, 2021 (13 of 2021), read with any relevant exemption notification for the time being in force;
(b) appropriate Central tax, State tax, Union territory tax and Integrated tax shall mean the central tax, State tax, Union
territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State
Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017
(14 of 2017) and the Integrated Goods and Services Tax Act, 2017 (13 of 2017).
[F. No. 190354/295/2021-TRU]
DHEERAJ SHARMA, Under Secy.
NOTIFICATION
New Delhi, the 10th June, 2026
No. 29/2026-Central Excise
G.S.R. 465(E).— In exercise of the powers conferred by section 5A of the Central Excise Act, 1944
(1 of 1944) read with section 125 of the Finance Act, 2021 (13 of 2021), 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. 3/2021-Central Excise, dated the 1st
February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 85(E), dated the 1st February, 2021, namely:-
In the said notification, in the TABLE, after S. No. 3B and the entries relating thereto, the following S. Nos.
and entries shall be inserted, namely:
+-----+------------+-------------------------------------------------------------------------------------+-----+
| (1) | (2) | (3) | (4) |
+=====+============+=====================================================================================+=====+
| "3C.| 2710 12 | 22% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 78% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 22% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 3D. | 2710 12 | 25% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 75% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 25% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 3E. | 2710 12 | 27% ethanol blended petrol that is a blend, - | Nil |
| | | (i) consisting, by volume, of 73% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 27% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
| 3F. | 2710 12 | 30% ethanol blended petrol that is a blend, - | Nil".
| | | (i) consisting, by volume, of 70% motor spirit, (commonly known as | |
| | | petrol), on which the appropriate duties of excise have been paid and of | |
| | | 30% ethanol on which the appropriate Central tax, State tax, Union | |
| | | territory tax or Integrated tax, as the case may be, have been paid; and | |
| | | (ii) conforming to the Bureau of Indian Standards specification IS 19850. | |
+-----+------------+-------------------------------------------------------------------------------------+-----+
[F. No. 190354/295/2021-TRU]
DHEERAJ SHARMA, Under Secy.
Note:- The principal notification No. 03/2021-Central Excise, dated the 1st February, 2021 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 85(E), dated the 1st February, 2021
and was last amended vide notification No. 15/2022-Central Excise, dated the 12th July, 2022, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 536 (E), dated the
12th July, 2022.
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