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Core Purpose

The Central Government issues three notifications to further amend previous Central Excise notifications by substituting specific entries related to excise duties, effective from May 1, 2026.

Detailed Summary

The Ministry of Finance (Department of Revenue) issued three notifications, G.S.R. 324(E), G.S.R. 325(E), and G.S.R. 326(E), on April 30, 2026. These amendments are made by the Central Government in the public interest, exercising powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944). For G.S.R. 324(E) and G.S.R. 325(E), these powers are read with Section 147 of the Finance Act, 2002 (20 of 2002), while for G.S.R. 326(E), they are read with Section 112 of the Finance Act, 2018 (13 of 2018). Notification G.S.R. 324(E) (No. 19/2026-Central Excise) amends notification No. 06/2026-Central Excise, dated March 26, 2026 (G.S.R. 205(E)), by substituting the entry "Rs. 23 per litre" for the existing entry against serial number 2 in column (4) of its Table. This principal notification was last amended by notification No. 16/2026-Central Excise dated April 11, 2026 (G.S.R. 274(E)). Notification G.S.R. 325(E) (No. 20/2026-Central Excise) amends notification No. 08/2026-Central Excise, dated March 26, 2026 (G.S.R. 207(E)), by substituting the entry "Rs. 33 per litre" for the existing entry against serial number 1 in column (4) of its Table. This principal notification was last amended by notification No. 17/2026-Central Excise dated April 11, 2026 (G.S.R. 275(E)). Notification G.S.R. 326(E) (No. 21/2026-Central Excise) amends notification No. 11/2026-Central Excise, dated March 26, 2026 (G.S.R. 210(E)), by substituting the entry "Nil" for the existing entry against serial number 2 in column (4) of its Table. This principal notification was last amended by notification No. 18/2026-Central Excise dated April 11, 2026 (G.S.R. 276(E)). All three amending notifications come into force with effect from May 1, 2026, and are signed by Dheeraj Sharma, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30042026-272184 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 300] NEW DELHI, THURSDAY, APRIL 30, 2026/VAISAKHA 10, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th April, 2026 No. 19/2026-Central Excise G.S.R. 324(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. 23 per litre" shall be substituted. 2. This notification shall come into force with effect from 1st May, 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. 16/2026-Central Excise dated 11th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 274 (E), dated 11th April, 2026. NOTIFICATION New Delhi, the 30th April, 2026 No. 20/2026-Central Excise G.S.R. 325(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. 33 per litre" shall be substituted. 2. This notification shall come into force with effect from 1st May, 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. 17/2026-Central Excise dated 11th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 275(E), dated 11th April, 2026. NOTIFICATION New Delhi, the 30th April, 2026 No. 21/2026-Central Excise G.S.R. 326(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 "Nil” shall be substituted. 2. This notification shall come into force with effect from 1st May, 2026. [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. 18/2026-Central Excise dated 11th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 276(E), dated 11th April, 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. SARVESH KUMAR SRIVASTAVA Date: 2006-04-30 22:22:04+0530

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