Additional duty of excise (AIDC) incorporated into central excise notifications, aligning notification language with new cess.
Amendment incorporates the additional duty of excise (Agriculture Infrastructure and Development Cess) from clause 116 of the Finance Bill, 2021 into Notifications Nos. 10/2018, 11/2018, 12/2018 and 13/2018 by substituting preamble wording and adding an entry in the table of 10/2018, and substituting corresponding words in 11/2018, 12/2018 and 13/2018 so that references to special additional excise duty under section 147 of the Finance Act, 2002 expressly include the new cess; effective 2 February 2021.

Road and Infrastructure Cess exemption for ethanol-blended petrol permitted when composition, standards and tax payments comply.
Exempts 20% ethanol blended petrol from the additional duty of excise (Road and Infrastructure Cess) where the blend conforms to Bureau of Indian Standards specification 17021 and the appropriate excise duties and applicable central, state, union territory or integrated taxes have been paid; clarifies that appropriate duties include specified excise duties and cess provisions subject to existing exemption notifications and defines applicable indirect taxes under GST law. The notification takes effect on 2 February 2021.

Exemption of Road and Infrastructure Cess for M-15 methanol blended petrol where excise and GST taxes are paid.
Exempts 15% methanol blended petrol (M-15) from the Road and Infrastructure Cess under section 112 of the Finance Act, 2018 where constituent motor spirit and methanol/co-solvents have had applicable excise and GST taxes paid and the blend conforms to BIS specification 17076; defines appropriate duties of excise and relevant Central/State/UT/Integrated taxes by reference to specified statutes and exemption notifications.

Excise exemption for specified blended petrol: targeted ethanol and methanol blends exempted subject to tax and standard conditions.
Amends Notification No. 28/2002-Central Excise by substituting Explanation 1 to redefine appropriate duties of excise to include duties under the Fourth Schedule, specified additional excise duties and the Agriculture Infrastructure and Development Cess, read with relevant exemption notifications. Inserts two entries exempting specified ethanol- and methanol-blended petrols from excise duty subject to conformity with Bureau of Indian Standards specifications and payment of the defined excise duties on the motor spirit component and the applicable Central/State/Union territory/Integrated taxes on the alcohol or co-solvent components. Effective 2 February 2021.

Agriculture Infrastructure and Development Cess exemption applies to specified ethanol, methanol and biodiesel blended fuels.
Agriculture Infrastructure and Development Cess is exempted, to the extent of the excess over the specified rate, on defined blended fuels under Chapter 2710. The exemption applies to ethanol-blended petrol at multiple blend levels, 15% methanol blended petrol, and high speed diesel oil blended with bio-diesel up to 20% by volume, subject to prescribed composition requirements and Bureau of Indian Standards specifications. The notification also defines the relevant excise and GST tax expressions and takes effect from 2 February 2021.

Tariff amendment updates excise rates for specified petroleum products, effective with non retroactivity for prior manufactured goods.
The amendment substitutes revised per litre excise tariff entries for the items at serial numbers one and two in the Table of the principal notification, takes effect from the second day of February, two thousand twenty one, and expressly excludes application to goods manufactured on or before the first day of February, two thousand twenty one even if cleared on or after the effective date.

Excise exemption for specified ethanol, methanol and biodiesel blends grants nil central excise on compliant blends.
Amends Notification No. 11/2017 by substituting tariff table entries to define and classify specified ethanol, methanol and biodiesel blends that conform to Bureau of Indian Standards, prescribing nil central excise for those tariff entries; inserts Explanation 2 defining "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax"; comes into force on 2 February 2021 and excludes goods manufactured on or before 1 February 2021.

Excise duty exemption for goods cleared against RoSL scrips subject to registration, validation and undertaking requirements.
Goods specified in the Fourth Schedule are exempt from excise duty when cleared against RoSL duty credit scrips, subject to registration of the scrip with the Customs Authority, presentation of scrip and supplier/manufacturer details to identify the jurisdictional Central Excise Officer and duties leviable but for exemption, electronic debiting of duties by Customs with written advice to the Central Excise Officer, an undertaking by the scrip holder to cover any short debit with interest, endorsement and validation by the Central Excise Officer, and entitlement to drawback or CENVAT credit against the validated debited amount.

Excise tariff amendment revises specified exemption entries, replacing prior entries with a uniform per litre excise rate effective in early May.
Amendment substitutes the column (4) entries in the principal notification's Table for Sl. No. 1 and Sl. No. 2 with the entry "Rs. 18 per litre", implemented under powers conferred by the Finance Act and the Central Excise Act, and made effective from 6th May, 2020.

Excise duty amendment revises per-litre tariff exemption entries for specified items, taking effect from early May 2020.
Amends the principal notification by substituting new per litre entries in column (4) of the Table for Sl. No. 1 and Sl. No. 2, changing the tariff exemption entries applicable to those items.

Road and Infrastructure Cess increase on petrol and diesel, replacing earlier rates and taking effect from mid-March.
Substitutes the tariff table entries for petrol and diesel to prescribe the new per litre Road and Infrastructure Cess rates, exercising powers under the Finance Act and the Central Excise Act; the notification identifies the specific table entries amended for both petrol and diesel and fixes the operative date from which the substituted rates apply.

Increase in Special Additional Excise Duty raises rates on petrol and diesel effective mid March, amending prior notification.
The Central Government amends Notification No. 05/2019 Central Excise to substitute the column (4) entries in the Table: the entry against Sl. No. 1 is replaced to reflect an increased petrol SAED rate and the entry against Sl. No. 2 is replaced to reflect an increased diesel SAED rate. The amendment is issued under section 147 of the Finance Act, 2002 read with section 5A of the Central Excise Act, 1944, and takes effect from 14th March, 2020.

Duty credit scrip inclusion permits specified excise exemptions under the Fourth Schedule following an amendment to export incentive rules.
The notification amends Notification No. 20/2015 Central Excise by inserting a proviso that the scrip, against which goods cleared are exempted from the whole of excise duty under the Fourth Schedule, may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraph 3.25 of the Foreign Trade Policy.

Excise duty exemption for goods cleared against RoSCTL duty credit scrips, subject to prescribed customs and validation procedures.
Exemption from excise duty is granted for goods specified in the Fourth Schedule when cleared against duty credit scrips issued under the RoSCTL scheme, including Additional Ad Hoc Incentive credits, subject to procedural conditions: scrip registration with Customs, presentation with supplier details and jurisdictional Central Excise Officer, debiting of duties leviable but for the exemption by Customs (physically or electronically), written advice to the Central Excise Officer, an undertaking to cover any short debit, endorsement and validation by the Officer, retention of attested debited scrip copies, and eligibility of the scrip holder to claim drawback or CENVAT credit against the debited and validated amount.

Tariff classification amendment: substituted excise tariff headings to align exemptions with the updated schedule, effective at commencement.
Amends notification No. 11/2017-Central Excise by substituting specified tariff headings in the table of exemptions to align that notification with the amended Fourth Schedule; the substitutions update the tariff classification entries for listed serial numbers and take effect from the stated commencement date, thereby revising the tariff references applicable to miscellaneous exemptions under the Central Excise framework.

Tariff classification update: Fourth Schedule Chapter amended to substitute BIS standards references and revise fuels' duty structure.
Amendment to Fourth Schedule Chapter 27 substitutes supplementary notes to require citation of the latest Bureau of Indian Standards versions and replaces multiple sub headings and tariff items to reclassify naphthas, solvents, motor and aviation gasoline, kerosene, gas oils, diesel grades, fuel and marine oils, base and lubricating oils, and biodiesel-containing petroleum preparations, with specified product descriptions tied to BIS standards and duty indicators for certain fuels; the notification comes into force on publication in the Official Gazette.

Excise duty on aviation turbine fuel for RCS UDAN flights extended, continuing concessional levy for eligible operators.
Amendment revises the concession's temporal scope to expire three years from commencement of operations of an RCS UDAN airport, heliport or waterdrome or at the end of the scheme period, whichever is earlier, and substitutes the tariff table entry to treat aviation turbine fuel drawn by selected airline or cargo operators for RCS UDAN flights from such aerodromes under the concessional basic excise provision; effective 26th August, 2019.

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.