Road and Infrastructure Cess reduction on petrol and diesel implemented, substituting prior per litre cess rates effective from early November.
Amends Notification No. 04/2019 Central Excise to substitute revised per litre Road and Infrastructure Cess entries for petrol and diesel in the Table, effected under powers conferred by the Finance Act and the Central Excise Act, with the substituted rates coming into force from the stated commencement date in early November 2021.

Substitution of legislative reference: replaces provisional Finance Bill citations with enacted Finance Act provision in central excise notifications to align references.
Replaces references to a provisional clause of the Finance Bill with a reference to the corresponding Finance Act provision across specified central excise notifications, applying the substitution wherever the provisional phrase occurs in certain instruments and, in one case, also replacing a cross reference phrase to the provisional clause with an explicit reference to the Finance Act provision, thereby aligning earlier notifications with the enacted statutory provision.

Amendment to central excise notification reallocates appellate postings and restructures territorial jurisdiction tables.
Amendment revises territorial and appellate assignments by removing a sub-entry against Sl. No. 7 in Table I, substituting Sl. No. 14 with four designated Commissioner (Appeals) postings for Mumbai, Raigarh and Thane, and restructuring Table III by substituting Sl. No. 13 with Delhi 1 (its constituent units), omitting Sl. Nos. 14 and 31, and replacing Sl. No. 32 with Mumbai II listing Mumbai East, Mumbai Central and Mumbai South.

Additional duty of excise (AIDC) incorporated into central excise notifications, aligning notification language with new cess.
Amendment incorporates the additional duty of excise (Agriculture Infrastructure and Development Cess) from clause 116 of the Finance Bill, 2021 into Notifications Nos. 10/2018, 11/2018, 12/2018 and 13/2018 by substituting preamble wording and adding an entry in the table of 10/2018, and substituting corresponding words in 11/2018, 12/2018 and 13/2018 so that references to special additional excise duty under section 147 of the Finance Act, 2002 expressly include the new cess; effective 2 February 2021.

Road and Infrastructure Cess exemption for ethanol-blended petrol permitted when composition, standards and tax payments comply.
Exempts 20% ethanol blended petrol from the additional duty of excise (Road and Infrastructure Cess) where the blend conforms to Bureau of Indian Standards specification 17021 and the appropriate excise duties and applicable central, state, union territory or integrated taxes have been paid; clarifies that appropriate duties include specified excise duties and cess provisions subject to existing exemption notifications and defines applicable indirect taxes under GST law. The notification takes effect on 2 February 2021.

Exemption of Road and Infrastructure Cess for M-15 methanol blended petrol where excise and GST taxes are paid.
Exempts 15% methanol blended petrol (M-15) from the Road and Infrastructure Cess under section 112 of the Finance Act, 2018 where constituent motor spirit and methanol/co-solvents have had applicable excise and GST taxes paid and the blend conforms to BIS specification 17076; defines appropriate duties of excise and relevant Central/State/UT/Integrated taxes by reference to specified statutes and exemption notifications.

Excise exemption for specified blended petrol: targeted ethanol and methanol blends exempted subject to tax and standard conditions.
Amends Notification No. 28/2002-Central Excise by substituting Explanation 1 to redefine appropriate duties of excise to include duties under the Fourth Schedule, specified additional excise duties and the Agriculture Infrastructure and Development Cess, read with relevant exemption notifications. Inserts two entries exempting specified ethanol- and methanol-blended petrols from excise duty subject to conformity with Bureau of Indian Standards specifications and payment of the defined excise duties on the motor spirit component and the applicable Central/State/Union territory/Integrated taxes on the alcohol or co-solvent components. Effective 2 February 2021.

Agriculture Infrastructure and Development Cess exemption applies to specified ethanol, methanol and biodiesel blended fuels.
Agriculture Infrastructure and Development Cess is exempted, to the extent of the excess over the specified rate, on defined blended fuels under Chapter 2710. The exemption applies to ethanol-blended petrol at multiple blend levels, 15% methanol blended petrol, and high speed diesel oil blended with bio-diesel up to 20% by volume, subject to prescribed composition requirements and Bureau of Indian Standards specifications. The notification also defines the relevant excise and GST tax expressions and takes effect from 2 February 2021.

Tariff amendment updates excise rates for specified petroleum products, effective with non retroactivity for prior manufactured goods.
The amendment substitutes revised per litre excise tariff entries for the items at serial numbers one and two in the Table of the principal notification, takes effect from the second day of February, two thousand twenty one, and expressly excludes application to goods manufactured on or before the first day of February, two thousand twenty one even if cleared on or after the effective date.

Excise exemption for specified ethanol, methanol and biodiesel blends grants nil central excise on compliant blends.
Amends Notification No. 11/2017 by substituting tariff table entries to define and classify specified ethanol, methanol and biodiesel blends that conform to Bureau of Indian Standards, prescribing nil central excise for those tariff entries; inserts Explanation 2 defining "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax"; comes into force on 2 February 2021 and excludes goods manufactured on or before 1 February 2021.

Extension of SVLDRS deadlines allows extended filing, issuance and payment timelines for declarants in Jammu and Kashmir and Ladakh.
The Central Government, invoking section 134 of the Finance (No.2) Act, 2019, prescribes extended deadlines for persons in the Union Territories of Jammu and Kashmir and Ladakh in respect of cases eligible under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, providing revised last dates for filing declarations, issuance of statements and estimates under section 127, and electronic payment of amounts payable, to offset implementation impediments caused by internet disruptions.

Excise duty exemption for goods cleared against RoSL scrips subject to registration, validation and undertaking requirements.
Goods specified in the Fourth Schedule are exempt from excise duty when cleared against RoSL duty credit scrips, subject to registration of the scrip with the Customs Authority, presentation of scrip and supplier/manufacturer details to identify the jurisdictional Central Excise Officer and duties leviable but for exemption, electronic debiting of duties by Customs with written advice to the Central Excise Officer, an undertaking by the scrip holder to cover any short debit with interest, endorsement and validation by the Central Excise Officer, and entitlement to drawback or CENVAT credit against the validated debited amount.

Appointment of common adjudicating authority: DRI Additional Director General vested with central excise adjudication powers for a specific SCN.
The notification appoints the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai as a common adjudicating authority and vests that officer with the powers of specified Central Excise Officers to adjudicate the show cause notice referenced by file number issued to M/s Torrent Pharmaceuticals Limited and others, pursuant to the rule in the Central Excise Rules, 2017.

Time-limit substitution in Sabka Vishwas Scheme converts relative filing periods into fixed calendar deadlines for dispute filings.
The Sabka Vishwas (Legacy Dispute Resolution) Scheme (Amendment) Rules, 2020 convert several relative time periods in rules 6 and 7 of the principal rules into fixed calendar cut-off dates, replacing running limitation periods for submissions and actions with specified deadlines, and come into force on publication in the Official Gazette.

Excise tariff amendment revises specified exemption entries, replacing prior entries with a uniform per litre excise rate effective in early May.
Amendment substitutes the column (4) entries in the principal notification's Table for Sl. No. 1 and Sl. No. 2 with the entry "Rs. 18 per litre", implemented under powers conferred by the Finance Act and the Central Excise Act, and made effective from 6th May, 2020.

Excise duty amendment revises per-litre tariff exemption entries for specified items, taking effect from early May 2020.
Amends the principal notification by substituting new per litre entries in column (4) of the Table for Sl. No. 1 and Sl. No. 2, changing the tariff exemption entries applicable to those items.

Road and Infrastructure Cess increase on petrol and diesel, replacing earlier rates and taking effect from mid-March.
Substitutes the tariff table entries for petrol and diesel to prescribe the new per litre Road and Infrastructure Cess rates, exercising powers under the Finance Act and the Central Excise Act; the notification identifies the specific table entries amended for both petrol and diesel and fixes the operative date from which the substituted rates apply.

Increase in Special Additional Excise Duty raises rates on petrol and diesel effective mid March, amending prior notification.
The Central Government amends Notification No. 05/2019 Central Excise to substitute the column (4) entries in the Table: the entry against Sl. No. 1 is replaced to reflect an increased petrol SAED rate and the entry against Sl. No. 2 is replaced to reflect an increased diesel SAED rate. The amendment is issued under section 147 of the Finance Act, 2002 read with section 5A of the Central Excise Act, 1944, and takes effect from 14th March, 2020.

Duty credit scrip inclusion permits specified excise exemptions under the Fourth Schedule following an amendment to export incentive rules.
The notification amends Notification No. 20/2015 Central Excise by inserting a proviso that the scrip, against which goods cleared are exempted from the whole of excise duty under the Fourth Schedule, may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraph 3.25 of the Foreign Trade Policy.

Excise duty exemption for goods cleared against RoSCTL duty credit scrips, subject to prescribed customs and validation procedures.
Exemption from excise duty is granted for goods specified in the Fourth Schedule when cleared against duty credit scrips issued under the RoSCTL scheme, including Additional Ad Hoc Incentive credits, subject to procedural conditions: scrip registration with Customs, presentation with supplier details and jurisdictional Central Excise Officer, debiting of duties leviable but for the exemption by Customs (physically or electronically), written advice to the Central Excise Officer, an undertaking to cover any short debit, endorsement and validation by the Officer, retention of attested debited scrip copies, and eligibility of the scrip holder to claim drawback or CENVAT credit against the debited and validated amount.