Excise duty reduction on petrol and diesel replaces per litre rates, taking effect from early October.
Amendment to Notification No. 11/2017-Central Excise substitutes new per litre entries in the Table for motor spirit (petrol) and high-speed diesel by replacing the entries against the items at serial numbers 2 and 3; the changes are made under sub-section (1) of section 5A of the Central Excise Act, 1944 and shall come into force with effect from the 5th October, 2018.

Rescission of central excise notifications removes specified exemptions, effective prospectively except for prior actions and omissions.
The Central Government rescinds two Gazette published central excise notifications identified in the annexed Table, exercising powers under section 5A(1) of the Central Excise Act, 1944 read with section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999, on grounds of public interest. The rescission withdraws the future operation of the specified notifications but preserves all actions done or omitted prior to rescission.

Citation update in central excise notifications replaces earlier Finance Bill references with Finance Act provision to align statutory citation.
Amendment revises five Central Excise notifications by substituting references to a provision of the Finance Bill with references to the corresponding section of the Finance Act, replacing language that invoked the provisional force of the Finance Bill and updating table entries, explanatory text and phraseology from "clause" to "section" to align statutory citations with the enacted Finance Act.

Notification applicability clarified: goods manufactured before the regulatory change are excluded from coverage of the new central excise notification.
The government clarifies that the new central excise notification does not apply to goods manufactured on or before the relevant cut off date even if they are cleared after the notification's commencement; this temporal exclusion is issued under delegated powers in the Central Excise statute read with the Finance Act to resolve applicability uncertainty.

Non-application of notification to goods manufactured before the cut off date but cleared thereafter clarified by government.
The Central Government clarifies that the earlier tariff notification shall not apply to goods manufactured on or before 1st February, 2018 and cleared on or after 2nd February, 2018, exercising powers under the Central Excise statutory framework and the Finance Act to delimit the temporal applicability of that notification.

Notification applicability clarified: specified amendments excluded for goods manufactured before cutoff but cleared thereafter.
Amendment inserts an Explanation clarifying that specified amendments made by a later notification shall not apply to goods manufactured on or before the cutoff date and cleared on or after the following date, thereby creating a transitional exclusion limiting the temporal reach of those amendment entries.

Applicability of notification: excludes goods manufactured on or before the cutoff date but cleared thereafter.
Inserts an Explanation excluding from Notification No. 8/2018-Central Excise any goods manufactured on or before the specified cutoff and cleared on or after the notification's effective date, thereby clarifying that the notification does not apply to such clearances.

Clarification on applicability of central excise notification: goods manufactured before the cutoff date are excluded from its scope.
Inserts an Explanation excluding goods manufactured on or before the cutoff date from the scope of the principal central excise notification, even if such goods were cleared on or after the notification's effective date, thereby limiting the notification's temporal application and serving as a transitional savings provision.

Exemption of additional excise duty on diesel blended with biodiesel where applicable duties and taxes on components are paid.
The notification exempts high speed diesel blended with biodiesel up to twenty percent by volume (blends of eighty percent or more high speed diesel) from the whole of the additional duty of excise (Road and Infrastructure Cess) under the Finance Act, 2018, provided appropriate duties of excise on the diesel component and appropriate central/State/Union territory/integrated taxes on the biodiesel component have been paid, and it defines the meaning of those appropriate duties and taxes by reference to existing excise and GST enactments and relevant exemption notifications.

Exemption for ethanol blended petrol from additional excise duty subject to composition, tax payments and BIS quality standard.
Exempts 10% ethanol blended petrol from the additional duty of excise (Road and Infrastructure Cess) where the blend consists of motor spirit with appropriate excise duties paid and ethanol with appropriate central, State, Union territory or integrated tax paid, and where the blend conforms to Bureau of Indian Standards specification 2796; defines "appropriate duties of excise" and "appropriate central tax, State tax, Union territory tax and integrated tax" by reference to the Fourth Schedule, specified Finance Act provisions, GST enactments and relevant exemption notifications.

Exemption of ethanol blended petrol from additional excise road and infrastructure cess under Finance Act provisions.
Exempts ethanol blended petrol that is a petrol ethanol blend conforming to BIS specification 2796 from the additional duty of excise (Road and Infrastructure Cess) under the cited Finance Act provision, provided appropriate excise duties on the motor spirit and appropriate central/State/UT/integrated taxes on the ethanol have been paid. "Appropriate duties of excise" and "appropriate central tax, State tax, Union territory tax and integrated tax" are defined to include duties and taxes leviable under the relevant Central Excise and GST statutes and referenced Finance Acts, read with existing exemption notifications.

Excise duty exemption limits payable duties on specified refinery clearances by exempting amounts in excess of a capped portion.
Exempts from excise duties on Fourth Schedule goods cleared from four specified refineries that portion of each listed duty in excess of an amount calculated at fifty per cent of the duty, so that fifty per cent of each listed duty remains leviable; the exemption also applies where such goods are removed under bond to a warehouse and subsequently removed from the warehouse on payment of fifty per cent of the duties.

Basic Excise Duty reduction on petrol and diesel results in revised excise table entries and reclassifies the additional duty as a road and infrastructure cess.
Amendment revises the Schedule to Notification No. 11/2017-Central Excise to reduce the Basic Excise Duty on petrol and diesel by substituting new per litre excise entries in the Table for Sl. Nos. 2 and 3, and replaces explanatory references in the Table for Sl. Nos. 4-6 to identify the additional duty as the "additional duty of excise (Road and Infrastructure Cess)" leviable under clause 110 of the Finance Bill, 2018, enacted under the powers of section 5A of the Central Excise Act, 1944.

Exemption of Additional Duty of Excise removes the road cess on specified goods under statutory power, with a manufacturing-date exclusion.
Exemption of the Additional Duty of Excise (Road Cess) was granted under powers of the Central Excise Act read with the Finance Act to relieve the levy on goods specified in the Finance Act's Second Schedule, subject to an express exclusion for goods manufactured on or before the relevant cutoff date but cleared thereafter; the notification was subsequently rescinded.

Exemption of Additional Duty of Excise: road cess exempted on specified goods, subject to a manufacture/clearance exception.
Notification issued under the Central Excise Act read with the Finance Act provision exempts the additional duty of excise (road cess) on goods specified in the Finance Act's Second Schedule, with an explicit exception that the exemption does not apply to goods manufactured on or before 1 February 2018 and cleared on or after 2 February 2018; the notification was subsequently rescinded by a later notification.

Rescission of notification ends its operation prospectively while preserving actions and omissions completed prior to rescission.
The Central Government, exercising statutory delegated powers under the Central Excise Act and relevant Finance Act provisions, rescinds Notification No. 29/2002-Central Excise by issuing Notification No. 06/2018, on grounds of public interest, with an explicit savings clause preserving acts done or omissions made before the rescission.

Rescission of central excise notification removes prior exemption, preserving effects of acts done or omitted before rescission.
The Central Government, exercising powers under sub section (1) of section 5A of the Central Excise Act, 1944 read with sub section (3) of section 133 of the Finance Act, 1999, rescinds Notification No. 21/2009 Central Excise dated 7 July 2009, withdrawing its operative effect prospectively while preserving the legal consequences of things done or omitted to be done before the rescission.

Rescission of central excise notification ends prior exemption prospectively while preserving past actions under statutory authority.
The Central Government rescinds Notification No. 62/2008 Central Excise, terminating its prospective effect while preserving actions or omissions done before rescission, and cites statutory authority and public interest as the basis for the action.

Rescission of notification: central excise exemption revoked prospectively, preserving actions or omissions completed before rescission.
The Central Government rescinds Notification No. 38/2004 under powers conferred by the Central Excise Act and the Finance (No. 2) Act, withdrawing the exemption prospectively while expressly preserving any actions or omissions done before the rescission.

Rescission of exemption notification removes prior central excise exemption under statutory powers while preserving past actions.
The Central Government, exercising powers under section 133 of the Finance Act, 1999 read with sub section (1) of section 5A of the Central Excise Act, 1944, rescinds Notification No. 11/2015 published as G.S.R. 141(E), subject to a savings provision preserving actions done or omitted before the rescission.