Ethanol blended petrol exemption limits road and infrastructure cess for specified fuel blends meeting BIS standards.
Ethanol blended petrol of specified grades is exempted from the whole of the additional duty of excise (Road and Infrastructure Cess) to the extent the duty exceeds Nil, subject to the stated conditions. The exemption covers 22%, 25%, 27% and 30% ethanol blended petrol under tariff item 2710 12, each requiring the specified mix of motor spirit and ethanol, payment of the appropriate duties or taxes on the constituent components, and conformity with Bureau of Indian Standards specification IS 19850. The notification also defines the expressions relating to appropriate duties of excise and GST taxes by reference to the relevant enactments.

Road and Infrastructure Cess exemption limits export-clearance duty on petrol and diesel, excluding specified public-sector oil company exports.
Road and Infrastructure Cess on petrol and high speed diesel oil cleared for export is reduced through a conditional exemption from additional duty of excise. Petrol is subject to a nil residual rate, while high speed diesel oil is subject to Rs. 1 per litre. The concession applies only to export clearances and excludes exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.

Export duty exemption for petrol, diesel and aviation turbine fuel under excise law and related cess definitions
Basic excise duty and Agriculture Infrastructure and Development Cess on petrol and high speed diesel are exempted when cleared for exports, and basic excise duty on Aviation Turbine Fuel is exempted when cleared for exports or supplied as fuel to foreign going aircraft. The notification defines the relevant cess, basic excise duty, and export, and applies immediately.

Special Additional Excise Duty exemption for aviation turbine fuel excludes export clearances except specified public sector oil company exports.
Aviation Turbine Fuel falling under Heading 2710 is exempted from the whole of the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002. The exemption does not apply to goods cleared for export, except exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.

Special additional excise duty on aviation turbine fuel is capped through an excess-duty exemption mechanism.
Special Additional Excise Duty on Aviation Turbine Fuel under tariff heading 2710 is subject to an exemption for duty exceeding the prescribed per-litre rate. Duty remains payable up to that rate, and only the excess is exempted. The rate was initially fixed at Rs. 29.5 per litre and subsequently revised on multiple occasions. The rate presently reflected is Rs. 19 per litre, effective from 1 September 2026.

Export petroleum excise duty applies at specified capped rates, excluding designated public-sector oil company exports to listed destinations.
Special Additional Excise Duty on exported petrol and high speed diesel oil is exempted only to the extent it exceeds the applicable capped per-litre rate. The treatment is limited to listed goods cleared for export and does not apply to exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius. The capped duty is Rs. 1.5 per litre for petrol and Rs. 24 per litre for high speed diesel oil, subject to recorded subsequent rate substitutions.

Excise duty on tobacco products revised: specified ad valorem and specific rates and a narrow exemption apply to listed tobacco goods.
Notification prescribes excise duties and limited exemptions for specified tobacco goods by Fourth Schedule tariff items, replacing a prior notification. It lists tariff classifications and assigns either ad valorem percentages or specific rupee-per-thousand rates for categories including unmanufactured tobacco, cigarettes (distinguished by filter and length), tobacco substitutes, gutkha, chewing tobacco, snuff, extracts, and reconstituted tobaccos, and specifies mixed charging rules where a percentage or a specific amount applies, including higher-of rules and a narrow exemption for unbranded, unpacked unmanufactured tobacco.

Additional duty on unblended fuels established; new excise entries set phased applicability for retail petrol and diesel sales.
The notification amends the excise table to impose an additional excise duty on motor spirit (petrol) and high speed diesel (HSD) when sold at retail without required blending. It inserts new tariff entries distinguishing branded and non branded retail supplies with specified additional duty rates, and adds provisos making the petrol entry operative from the November 2022 date and the diesel entry operative from the April 2023 date, while preserving prior treatment before those operative dates.

Excise exemption for crude petroleum produced under specified production sharing contracts and NELP blocks via international bidding.
Exempts crude petroleum oils and oils obtained from bituminous minerals produced in specified Production Sharing Contract fields or in NELP exploration blocks awarded through international competitive bidding from the whole of the excise duty leviable under the Fourth Schedule to the Central Excise Act, limited to the enumerated fields and NELP blocks meeting the stated contractual and bidding criteria.

Special Additional Excise Duty relief on petrol and diesel fixes reduced rates and excludes export clearances.
Special Additional Excise Duty on petrol and high speed diesel is exempted to the extent the duty exceeds the rates specified in the schedule. Petrol is subjected to the prescribed per-litre rate, while high speed diesel oil is at nil duty. The exemption is limited to the specified excisable goods and does not apply to goods cleared for export.

Additional duty of excise on petrol and diesel is capped at specified rates under a public-interest exemption.
Additional duty of excise on motor spirit and high speed diesel oil is restricted to specified per-litre rates under a public-interest exemption issued under the Finance Act, 2018 read with the Central Excise Act, 1944. The notification exempts the listed goods from so much of the additional duty of excise as exceeds the prescribed amount, thereby fixing the effective duty at the stated rates for the two petroleum products.

Exemption from additional excise duty: Seventh Schedule goods exempted from the entire additional duty by government notification.
The Central Government, invoking section 5A(1) of the Central Excise Act, 1944 and section 85(3) of the Finance Act, 2005, notifies an exemption that exempts all goods specified in the Seventh Schedule from the whole of the additional duty of excise leviable thereon, and supersedes the earlier No. 6/2005-Central Excise notification, without affecting prior actions.

Exemption for goods supplied as stores on naval and coast guard vessels subject to registration and accounting conditions.
Goods in the Fourth Schedule supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard are exempt from central excise duty. Petrol and HSD supplied by or through public sector oil companies are exempt subject to registration at the supply point, recordkeeping, monthly reconciliation and proof of supply to naval or coast guard vessels, with duty and interest payable for unaccounted supplies. Cigarettes are exempt when supplied as stores if the manufacturer follows Commissioner specified procedures and the ship's Commanding Officer issues a consumption certificate within six months.

Exemption from excise duty for goods manufactured before GST rollout; GST and compensation cess payable upon post-implementation clearance.
Exempts excisable goods (excluding specified fuel and tobacco products) from excise duty where manufactured on or before 30th June 2017 but not cleared before 1st July 2017; such goods when cleared on or after 1st July 2017 are liable to appropriate GST and, where applicable, the GST compensation cess under the GST statutes. Notification effective from 1st July 2017.

Excise duty exemption for specified petroleum products and blended fuels with differentiated rates, time-bound aviation concessions, and duty computation rules.
Exemption is granted from excise duty on specified petroleum products and blended fuels to the extent duty exceeds the rates in the Table. The notification differentiates between petrol, high speed diesel, aviation turbine fuel, liquefied natural gas, natural gas, and compressed natural gas blended with biogas or compressed biogas, with rates fixed by product type, use, brand status, and blending composition. It also provides route-specific and time-limited concessions for aviation turbine fuel under the Regional Connectivity Scheme, together with explanations on duty computation and the meaning of the relevant taxes.

Excise duty exemption for goods supplied to UN and qualifying international organisations for official use, subject to certification.
Goods under the Fourth Schedule to the Central Excise Act, 1944 are exempt from excise duty when supplied to the United Nations or an international organisation for official use, provided the manufacturer produces to the Assistant Commissioner of Central Excise a certificate from the United Nations or the international organisation confirming the goods are intended for official use; "international organisation" means those declared by the Central Government under the Schedule to the United Nations (Privileges and Immunities) Act, 1947.

Excise duty exemption for renewable energy machinery subject to ministerial certification and manufacturer undertaking; time-limited relief.
Exempts excise duty in excess of a baseline ad valorem rate on machinery, instruments, apparatus, transmission and auxiliary equipment (including testing and quality control) and components when required for initial setting up of fuel cell based power systems or for balance of systems operating on bio-gas, bio-methane or by-product hydrogen, subject to a pre-clearance certificate from an officer not below Deputy Secretary in the Ministry of New and Renewable Energy and a manufacturer's undertaking to use the items for the certified purposes; failure to comply triggers duty liability.

Excise exemption for Point of Sale devices and their components introduced with a built in sunset limitation.
Amendment adds tariff entries exempting Point of Sale (POS) Devices and all goods used in their manufacture from central excise duty by inserting serial entries 256A and 256B with nil duty rates into the Central Excise notification, and introduces a sunset proviso limiting the exemption's applicability after the terminal date specified in the proviso.

Excise duty exemption for jewellery reconversion limits duty to value addition and labour charged to the customer.
Partial exemption from Central Excise duty applies where jewellery supplied by a retail customer is reconverted or precious stones supplied by a retail customer are mounted; duty is limited to the amount attributable to value addition, consisting of additional materials and labour charges charged to the retail customer, and manufacturers must maintain records identifying the customer, weights and purities, receipt and issue voucher details, and separately state value addition on the invoice.

Service Exports from India Scheme: excise exemption when goods cleared against registered duty credit scrip, subject to compliance.
Goods in the Fourth Schedule are exempted from excise duties when cleared against a SEIS duty credit scrip, subject to registration of the scrip with the Customs Authority, presentation with supplier/manufacturer invoice details identifying the jurisdictional Central Excise Officer and goods particulars, Customs debiting of duties on the scrip and written advice to the Officer, an undertaking by the scrip holder to pay any short debit with interest, endorsement and validation by the Central Excise Officer, and retention of attested copies by the manufacturer. Electronic scrips follow analogous electronic procedures and entitlement to drawback or CENVAT credit is preserved.