Central Excise Notifications

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-27032026-271302 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 197] NEW DELHI, THURSDAY, MARCH 26, 2026/CHAITRA 5, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 26th March, 2026 No. 02/2026-Central Excise (N.T.) G.S.R. 203(E). — In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Central Excise (Amendment) Rules, 2026. (2) They shall come into force with immediate effect. 2. In the Central Excise Rules, 2017 (hereinafter referred to as the said Rules), in rule 18, before the explanation the following proviso shall be inserted, namely: - “Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel, other than those exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka." 3. In the said Rules, in rule 19, the following proviso shall be inserted, namely: - “Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel, other than those exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.” [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 05/2026-Central Excise G.S.R. 204(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. 05/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 488(E), dated the 6th July, 2019, namely:- In the said notification, I. in the Table, - (i) against Sl. No. 1, in column (4), for the entry, the entry "Rs. 3 per litre" shall be substituted; (ii) against Sl. No. 2, in column (4), for the entry, the entry "Nil” shall be substituted. II. after the Table, the following shall be inserted, namely: - "2. Nothing contained in this notification shall apply to the goods cleared for export." 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. 05/2019-Central Excise, dated the 6th July, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number 488(E), dated the 6th July, 2019 and last amended vide notification No. 02/2025-Central Excise, dated the 7th April, 2025, vide number G.S.R. 220 (E), dated 7th April, 2025. NOTIFICATION New Delhi, the 26th March, 2026 No. 06/2026-Central Excise G.S.R. 205(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 exempts the excisable goods of the description specified in Column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the said Excise Act, as specified in the corresponding entry in Column (2) of the said Table, from so much of the Special Additional Excise Duty leviable thereon under section 147 read with the Eighth Schedule to the Finance Act, 2002, 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 | Description of goods | Rate | | | subheading or tariff item | | | +========+=================================================+===================================+================+ | (1) | (2) | (3) | (4) | +--------+-------------------------------------------------+-----------------------------------+----------------+ | 1. | 2710 | Motor spirit, commonly known as | Nil | | | | petrol. | | +--------+-------------------------------------------------+-----------------------------------+----------------+ | 2. | 2710 | High speed diesel oil. | Rs. 18.5 per | | | | | litre | +--------+-------------------------------------------------+-----------------------------------+----------------+ 2. Nothing contained in this notification shall apply to :- a. any goods other than the goods cleared for export; b. exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka; 3. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 07/2026-Central Excise G.S.R. 206(E)—WHEREAS, in exercise of powers under Section 3B of Central Excise Act 1944 (1 of 1944), the Central Government is satisfied that the Special Additional Excise Duty be levied under section 147 of the Finance Act, 2002 (No. 20 of 2002) on Aviation Turbine Fuel falling under heading 2710 of the Fourth Schedule to the Central Excise Act 1944 (1 of 1944), and that circumstances exist which render it necessary to take immediate action. NOW, therefore, in pursuance of 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, after Item No. 2 and the entries relating thereto, the following Item S. No. and entries shall be inserted, namely: - +-------+-----------------------+------------------+ | (1) | (2) | (3) | +=======+=======================+==================+ | "3. | Aviation Turbine Fuel | Rs. 50 per Litre"| +-------+-----------------------+------------------+ 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 8/2026-Central Excise G.S.R. 207(E). In exercise of the 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), the Central Government, on 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 Table below, and falling within the Chapter or heading or sub-heading or tariff item of the Fourth Schedule to the said Central Excise Act as specified in the corresponding entry in column (2) of the said Table, from so much of the Special Additional Excise Duty leviable thereon under section 147 read with the Eighth Schedule to the said Finance Act, 2002, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: TABLE +--------+---------------------------------------+-----------------------+--------------------+ | S. No. | Chapter or heading or | Description of Goods | Rate | | | sub-heading or tariff item | | | +========+=======================================+=======================+====================+ | (1) | (2) | (3) | (4) | +--------+---------------------------------------+-----------------------+--------------------+ | 1. | 2710 | Aviation Turbine Fuel | Rs. 29.5 per Litre | +--------+---------------------------------------+-----------------------+--------------------+ 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 9/2026-Central Excise G.S.R. 208(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 exempts Aviation Turbine Fuel, falling under the Heading 2710 of the Fourth Schedule of the Central Excise Act, 1944 (1 of 1944) from the whole of the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002 (20 of 2002). 2. Nothing contained in this notification shall apply to the goods cleared for export, other than exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. 3. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 10/2026-Central Excise G.S.R. 209(E). In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of the Finance Act, 2018 (13 of 2018) and 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 exempts the goods of description falling under Column (2) of the Table below from the whole of duties in Column (3) of the said Table when such goods are cleared for exports or supplied as fuel to foreign going aircraft. TABLE +--------+---------------------------------------+-----------------------------------------------------+ | S. | Description of Item | Specified Duty | | No. | | | +========+=======================================+=====================================================+ | (1) | (2) | (3) | +--------+---------------------------------------+-----------------------------------------------------+ | 1. | (i)Motor Spirit commonly known as Petrol| (i) Basic Excise Duty | | | (ii) High Speed Diesel | (ii) Agriculture Infrastructure and Development Cess| +--------+---------------------------------------+-----------------------------------------------------+ | 2. | Aviation Turbine Fuel | Basic Excise Duty | +--------+---------------------------------------+-----------------------------------------------------+ Explanation: For the purpose of this notification, - (i)"Agriculture Infrastructure and Development Cess” means the cess levied under section 125 of the Finance Act, 2021 (3 of 2021); (ii) "Basic Excise Duty" means the duty levied under Section 3 of the Central Excise Act, 1944 (1 of 1944); (iii) "Export", with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India; 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 11/2026-Central Excise G.S.R. 210(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 exempts the excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the said Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable thereon under section 112, read with the Sixth Schedule to the said 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 | Description of goods | Rate | | | subheading or tariff item | | | +========+=================================================+=================================+================+ | (1) | (2) | (3) | (4) | +--------+-------------------------------------------------+---------------------------------+----------------+ | 1. | 2710 | Motor spirit, commonly known as | Nil | | | | petrol. | | +--------+-------------------------------------------------+---------------------------------+----------------+ | 2. | 2710 | High speed diesel oil. | Rs. 3 per litre| +--------+-------------------------------------------------+---------------------------------+----------------+ 2. Nothing contained in this notification shall apply to :- a. any goods other than the goods cleared for export; b. exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka; 3. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 12/2026-Central Excise G.S.R. 211(E). In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of 2018), read with section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), 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. 04/2019-Central Excise, dated the 6th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 487 (E), dated the 6th March, 2019, namely:- In the said notification, after the Table, the following shall be inserted, namely: - "2. Nothing contained in this notification shall apply to the goods cleared for export other than exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka" 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 13/2026- Central Excise G.S.R. 212(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, 2022 (20 of 2022), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 18/2022- Central Excise, dated the 19th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584(E), dated the 19th July, 2022, except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. NOTIFICATION New Delhi, the 26th March, 2026 No. 07/2026-Customs G.S.R. 213(E). — In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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 exempts the goods of the description specified in column (3) of the Table below and falling within the Heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in column (2), when imported into India, from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002: Table +--------+----------+-----------------------+ | S. No. | Heading | Description of goods | +========+==========+=======================+ | (1) | (2) | (3) | +--------+----------+-----------------------+ | 1. | 2710 | Aviation Turbine Fuel | +--------+----------+-----------------------+ 2. This notification shall come into force with immediate effect. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. 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.