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.

Special Additional Excise Duty on aviation turbine fuel is prescribed through an immediate schedule amendment.
Special Additional Excise Duty is prescribed on Aviation Turbine Fuel by amending the Eighth Schedule to the Finance Act, 2002. The amendment inserts Aviation Turbine Fuel as a new entry and specifies the duty rate at Rs. 50 per litre. The notification is issued under the stated statutory powers and comes into force with immediate effect.

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.

Special Additional Excise Duty on petrol and diesel is amended for domestic consumption, with exports excluded from the notification.
Special Additional Excise Duty on petrol and diesel for domestic consumption is amended by substituting the duty entry for one product with Rs. 3 per litre and the other with Nil. A further exclusion provides that goods cleared for export are not covered by the notification. The amended arrangement takes effect immediately.

Central Excise corrigendum amends tobacco description in notification to include Jarda Scented Tobacco and Gutkha.
Corrigendum substitutes wording in Central Excise notification No. 04/2025-Central Excise: in the published notification, for " and Unmanufactured Tobacco" read ", Jarda Scented Tobacco and Gutkha", thereby amending the tariff description of listed tobacco-related items.

Central Excise corrigendum corrects tariff classification from 2404 11 10 to 2404 11 00 in notification No.03/2025.
The corrigendum to notification No. 03/2025-Central Excise substitutes the tariff entry "2404 11 10" with "2404 11 00" in the published Gazette (G.S.R. 955(E), page 35, line 10), effecting a technical correction to the tariff classification cited in that notification.

Unmanufactured tobacco without brand name and not retail-packed attracts nil duty; other unmanufactured tobacco attracts 18%.
Supplies of unmanufactured tobacco or tobacco refuse that do not bear a brand name and are not packed for retail sale are subject to a nil rate; other unmanufactured tobacco is subject to an 18% duty, effected by substituting and inserting serial entries in the principal notification's tariff table.

Central Excise: Notification No.05/2023 rescinded under statutory power, effective 2 February 2026, savings clause preserved.
Rescinds Notification No. 05/2023-Central Excise by exercising powers under the Central Excise Act on public interest grounds, subject to a savings provision preserving actions done or omitted before rescission; the rescission takes effect on 2 February 2026.

Compressed Natural Gas blended with biogas: biogas value and GST excluded from excise valuation; diesel duty deferred to 2028.
The amendment excludes the value of Biogas or Compressed Biogas and the amount of the appropriate Central, State, Union territory and Integrated taxes paid on such Biogas/CBG from the taxable value of blended Compressed Natural Gas for computation of central excise duty, prescribes a 14% rate for such blended CNG, clarifies the meaning of "appropriate" taxes under GST laws, and defers the additional Rs.2 per litre duty on unblended diesel by substituting the later year.

Chewing tobacco and related products: NCCD liability capped at 25%, effective 1 May 2026.
Exempts specified excisable goods under tariff items 2403 99 10, 2403 99 30, and 2403 99 90 from that portion of the National Calamity Contingent Duty in the Seventh Schedule which exceeds the amount calculated at the prescribed rate of 25%, with the exemption taking effect from 1 May 2026.

Central Excise corrigendum: replaces "chewing tobacco and jarda scented tobacco" wording with "gutkha" in the notification.
The corrigendum to Notification No. 04/2025 Central Excise (published as G.S.R. 956(E), 31 December 2025) directs that, in the Gazette entry at page 38, line 17, the words "chewing tobacco and jarda scented tobacco" shall be read as "gutkha", as notified by G.S.R. 57(E) dated 22 January 2026 under F. No. CBIC 190349/72/2025 TRU.

Chewing tobacco, jarda scented tobacco and gutkha now face a machine-based monthly duty tied to retail price and packing speed.
Specifies a machine-based monthly duty on chewing tobacco (including filter khaini), jarda scented tobacco and gutkha, with rates determined by retail sale price (R) and packing machine speed (S). A tiered table sets fixed crore-rate entries and formula-based rates, applying a higher-of rule where both are specified. Multi-track lines are counted as separate machines and retail sale price means the maximum consumer price including taxes and charges. Number of machines for computation will follow the Capacity Determination and Collection of Duty Rules, 2026.

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.

Excise duty increase on petrol and diesel mandates higher per litre rates, altering previous notification and effective from April eighth.
The Central Government, exercising statutory powers, amends the tariff Table of Notification No. 05/2019 by substituting the entries in column (4) for Sl. No. 1 and Sl. No. 2 with new per litre rates for petrol and diesel; the amendment is notified as No. 02/2025 Central Excise, dated 7 April 2025, and comes into force on 8 April 2025.

Additional duty on unblended diesel implementation date extended by amendment, deferring applicability under existing notification.
The notification amends No. 11/2017-Central Excise by substituting the year reference in two provisos-against Sl. No. 3 in the Table (column (3)) after item (ii) and in item (b) of the proviso after the Annexure-thereby extending the implementation year for the additional duty of excise on unblended diesel. The amendment is issued under the Central Excise Act and comes into force on 2nd February, 2025.

Rescission of duty exemption on exported fuels withdraws prior excise relief and takes effect immediately.
Rescinds Notification No. 08/2022-Central Excise that granted exemption for certain duties on petrol, diesel and aviation turbine fuel cleared for export, withdrawing that exemption for future clearances. The rescission is made under statutory excise and finance powers, takes effect immediately, and contains a savings clause preserving actions done or omitted before the rescission.

Rescission of excise notifications withdraws prior exemption from road and infrastructure cess on petrol and diesel exports.
The Central Government, exercising powers under the Finance Act, the Central Excise Act and the General Clauses Act, rescinds Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, thereby withdrawing the prior excise treatment related to Road and Infrastructure Cess on exports of motor spirit and high speed diesel; the rescission is subject to actions already done or omitted and takes immediate effect.