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 limited through an exemption to the prescribed effective rate.
Special Additional Excise Duty on Aviation Turbine Fuel under tariff heading 2710 is exempted to the extent it exceeds the prescribed effective rate per litre. The exemption operates under the Central Excise Act, 1944, read with the Finance Act, 2002, with immediate effect. The presently reflected rate is Rs. 19.5 per litre, substituted with effect from 15 August 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 excise duty relief limits special additional duty on petrol and diesel, subject to export-only eligibility and exclusions.
Special Additional Excise Duty on exports of petrol and high-speed diesel is limited through an exemption mechanism applicable to goods under tariff heading 2710. Petrol attracts a nil prescribed rate, while high-speed diesel is subject only to the specified per-litre rate. The benefit applies solely to goods cleared for export and excludes exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius. Subsequent amendments have revised the prescribed duty rates.

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.

Excise export rebate restrictions apply to petrol, diesel and aviation turbine fuel, with a limited export exception for public sector oil companies.
The Central Excise (Amendment) Rules, 2026 insert an identical proviso in rule 18 and rule 19 of the Central Excise Rules, 2017. The proviso excludes motor spirit, high-speed diesel oil and aviation turbine fuel from the operation of those rules, except when exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment takes immediate effect and restricts rebate and duty-free export treatment for the specified petroleum products.

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.

Chewing tobacco packing machines: a formula and form amendments set how machine capacity and duty are determined.
An Explanation is inserted into rule 5 prescribing the formula S = (r/g) x n to calculate the maximum rated speed in pouches per minute, where r is motor RPM, g is overall gear ratio and n is number of funnels in a horizontal machine or number of cups in a vertical machine; rule 6(2) and multiple entries in FORM CE DEC-01 and FORM CE CCE-01 are amended to substitute "cups" for "tracks," replace "track" with "cup or funnel," and insert specified multiplicative factors and bracketed calculation notations to align forms and instructions with the revised capacity metric.

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.

Corrigendum to Central Excise notification corrects terminology, officer designation, and specified numeric provisions, clarifying the published text.
Corrigendum to Notification No. 05/2025-Central Excise (N.T.) corrects the published text by replacing "registered person" with "manufacturer", substituting "jurisdictional Superintendent of Central Excise" for references to Deputy or Assistant Commissioners, changing "forty-eight" to "twenty-four", amending two references from "6(6)" to "6(3)", and correcting a column entry from "14" to "16".

Retail-price valuation updated: 'Pan masala containing tobacco' replaced with 'Gutkha', effective 1 February 2026.
Amendment substitutes the phrase "Pan masala containing tobacco" with "Gutkha" in the Table at Sl. No. 2, Column (3) of Notification No. 01/2022 Central Excise (N.T.) for the purposes of retail-price valuation, and the substitution takes effect on 1 February 2026.

Capacity-based excise duty rules govern packing machines, monthly declarations, abatement, CCTV compliance and limited credit for notified tobacco goods.
Prescribes a capacity-based excise duty framework for chewing tobacco, jarda scented tobacco and gutkha manufactured with packing machines and packed in pouches. It links deemed production and annual capacity to the number of packing machines and their maximum rated speed, and requires manufacturers to file declarations supported by Chartered Engineer certification, subject to verification and capacity determination by the proper officer. The rules also provide for monthly duty payment, pro rata adjustment, abatement for sealed non-operational machines, retail sale price declaration, CCTV surveillance, machine addition or removal controls, limited CENVAT credit, and penalties for contraventions.

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.

Chewing tobacco, jarda scented tobacco and gutkha packed in pouches attract excise duty when packed by packing machines.
The Central Government designates chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha manufactured with the aid of a packing machine and packed in pouches as notified goods, on which excise duty shall be levied and collected; "packing machine" is defined to include all vertical form-fill-seal and horizontal machines and any other machines used to pack pouches. The notification takes effect on 1 February 2026.