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        Case ID :
        Central Excise

        Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil - 15/2026 - Central Excise - Tariff

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        Road and Infrastructure Cess on High Speed Diesel oil increased through immediate amendment to the tariff schedule. The Central Government amended the Sixth Schedule to the Finance Act, 2018 to increase the Road and Infrastructure Cess applicable to High Speed Diesel oil. The notification substitutes the entry against Item No. 2 with a revised tariff rate of Rs. 36 per litre and states that the amendment takes effect immediately.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Road and Infrastructure Cess on High Speed Diesel oil increased through immediate amendment to the tariff schedule.

                              The Central Government amended the Sixth Schedule to the Finance Act, 2018 to increase the Road and Infrastructure Cess applicable to High Speed Diesel oil. The notification substitutes the entry against Item No. 2 with a revised tariff rate of Rs. 36 per litre and states that the amendment takes effect immediately.


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