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Core Purpose

The Central Government makes further amendments to two existing Central Excise notifications, revising specific per litre entries in their respective Tables.

Detailed Summary

Notification No. 38/2026-Central Excise (G.S.R. 631(E)), issued by the Ministry of Finance (Department of Revenue) on July 15, 2026, amends the principal Notification No. 06/2026-Central Excise, dated March 26, 2026 (G.S.R. 205(E)). This amendment, exercised under Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of the Finance Act, 2002 (20 of 2002), substitutes entries in column (4) of the Table: against serial number 1, the entry "Rs. 2.5 per litre" is substituted, and against serial number 2, the entry "Rs. 15.5 per litre" is substituted. The principal notification was last amended by notification No. 36/2026-Central Excise dated June 30, 2026 (G.S.R. 537(E)). Concurrently, Notification No. 39/2026-Central Excise (G.S.R. 632(E)), also issued by the Ministry of Finance (Department of Revenue) on July 15, 2026, amends the principal Notification No. 08/2026-Central Excise, dated March 26, 2026 (G.S.R. 207(E)). This second amendment, similarly exercised under the aforementioned legal powers, substitutes the entry "Rs. 14.5 per litre" against serial number 1 in column (4) of its Table. This principal notification was last amended by notification No. 37/2026-Central Excise dated June 30, 2026 (G.S.R. 538(E)). Both new notifications, No. 38/2026-Central Excise and No. 39/2026-Central Excise, come into force with effect from July 16, 2026, and were signed by DHEERAJ SHARMA, Under Secy., under F.No. 190349/13/2026-TRU.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15072026-274524 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 573] NEW DELHI, WEDNESDAY, JULY 15, 2026/ASHADHA 24, 1948 5426 GI/2026 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 15th July, 2026 No. 38/2026-Central Excise G.S.R. 631(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. 2.5 per litre” shall be substituted; (ii) against serial number 2, in column (4), for the entry, the entry “Rs. 15.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 16th July, 2026. [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. 36/2026-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. 537(E), dated 30th June, 2026. NOTIFICATION New Delhi, the 15th July, 2026 No. 39/2026-Central Excise G.S.R. 632(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. 14.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 16th July, 2026. [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. 37/2026-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. 538 (E), dated 30th June, 2026. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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