Central excise exemption rate is revised through substitution of the applicable entry, effective from the notified date. Notification No. 08/2026-Central Excise is amended by substituting the entry in column (4) against serial number 1 to prescribe a rate of Rs. 14.5 per litre. The amendment is issued under the Central Excise Act, 1944 read with the Finance Act, 2002 and takes effect from 16 July 2026.