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Core Purpose

The Central Government issues multiple notifications to amend the Special Additional Excise Duty and Road and Infrastructure Cess on High speed diesel oil and to make consequential amendments to previous notifications, effective April 11, 2026.

Detailed Summary

On April 11, 2026, the Ministry of Finance (Department of Revenue) issued five notifications, all effective immediately, concerning central excise duties and cess on High speed diesel oil. Notification No. 14/2026-Central Excise (G.S.R. 272(E)), exercising powers under Section 3B of the Central Excise Act, 1944 (1 of 1944), read with Section 147 of the Finance Act, 2002 (20 of 2002), amends the Eighth Schedule to the Finance Act, 2002, substituting "Rs. 24 per litre" for the entry in column (3) against Item No. 2, thereby increasing the Special Additional Excise Duty on High speed diesel oil. Notification No. 15/2026-Central Excise (G.S.R. 273(E)), utilizing powers under Section 3B of the Central Excise Act, 1944 (1 of 1944), read with Section 8A of the Customs Tariff Act, 1975 (51 of 1975), and Sections 111 and 112 of the Finance Act, 2018 (13 of 2018), amends the Sixth Schedule to the Finance Act, 2018, substituting "Rs. 36 per litre" for the entry in column (3) against Item No. 2, thereby increasing the Road and Infrastructure Cess on High speed diesel oil. Additionally, three notifications (No. 16/2026-Central Excise, G.S.R. 274(E); No. 17/2026-Central Excise, G.S.R. 275(E); and No. 18/2026-Central Excise, G.S.R. 276(E)) make further amendments to previous notifications. Notification No. 16/2026-Central Excise, under Section 5A of the Central Excise Act, 1944, read with Section 147 of Finance Act, 2002, amends Notification No. 06/2026-Central Excise (G.S.R. 205(E) dated March 26, 2026), substituting "Rs. 24 per litre" for the entry in column (4) against serial number 2 in its Table. Notification No. 17/2026-Central Excise, under the same powers, amends Notification No. 08/2026-Central Excise (G.S.R. 207(E) dated March 26, 2026), substituting "Rs. 42 per litre" for the entry in column (4) against serial number 1 in its Table. Lastly, Notification No. 18/2026-Central Excise, under Section 5A of the Central Excise Act, 1944, read with Section 112 of Finance Act, 2018, amends Notification No. 11/2026-Central Excise (G.S.R. 210(E) dated March 26, 2026), substituting "Rs. 31.5 per litre" for the entry in column (4) against serial number 2 in its Table. All amendments are made in the public interest.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-11042026-271739 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 252] NEW DELHI, SATURDAY, APRIL 11, 2026/CHAITRA 21, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 11th April, 2026 No. 14/2026-Central Excise G.S.R. 272(E).— WHEREAS, the Central Government on being satisfied that the Special Additional Excise Duty leviable under Section 147 of the Finance Act, 2002 (20 of 2002) on High speed diesel oil, should be increased and that circumstances exist which render it necessary to take immediate action. NOW, therefore, in exercise of powers conferred by Section 3B of Central Excise Act, 1944 (1 of 1944) read with Section 147 of the Finance Act, 2002, the Central Government, hereby directs that the Eighth Schedule to the said Finance Act, 2002, shall be amended in the following manner, namely: In the Eighth Schedule to the Finance Act, 2002, against Item No. 2, for the entry in column (3), the entry "Rs. 24 per litre" shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 11th April, 2026 No. 15/2026-Central Excise G.S.R. 273(E).— WHEREAS, the Central Government on being satisfied that the Road and Infrastructure Cess leviable under Sections 111 and 112 of the Finance Act, 2018 (13 of 2018) on High speed diesel oil, should be increased and that circumstances exist which render it necessary to take immediate action. NOW, therefore, in exercise of powers conferred by Section 3B of Central Excise Act, 1944 (1 of 1944) read with Section 8A of the Customs Tariff Act, 1975 (51 of 1975) and Sections 111 and 112 of the Finance Act, 2018, the Central Government, hereby directs that the Sixth Schedule to the said Finance Act, 2018, shall be amended in the following manner, namely: - In the Sixth Schedule to the Finance Act, 2018, against Item No. 2, for the entry in column (3), the entry "Rs. 36 per litre" shall be substituted. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 11th April, 2026 No. 16/2026-Central Excise G.S.R. 274(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 2, in column (4), for the entry, the entry "Rs. 24 per litre" shall be substituted. 2. This notification shall come into force with immediate effect. [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. NOTIFICATION New Delhi, the 11th April, 2026 No. 17/2026-Central Excise G.S.R. 275(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. 42 per litre" shall be substituted. 2. This notification shall come into force with immediate effect. [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. NOTIFICATION New Delhi, the 11th April, 2026 No. 18/2026-Central Excise G.S.R. 276(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. 31.5 per litre" shall be substituted. 2. This notification shall come into force with immediate effect. [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.

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