Central excise exemption rates are revised for two table entries, effective upon publication in the Official Gazette. Central excise exemption rates under Notification No. 06/2026-Central Excise are amended through Notification No. 40/2026-Central Excise. Column (4) of the Table is substituted for serial numbers 1 and 2 with rates of Rs. 3.5 per litre and Rs. 24 per litre, respectively. The amendment takes effect from publication in the Official Gazette.