Special Additional Excise Duty altered: production duty reduced while Aviation Turbine Fuel levy increased, changing excise rates.
SAED rates are amended by substituting table entries in Notification No. 18/2022-Central Excise: SAED on production of petroleum crude is fixed at Rs. 13,000 per tonne and the SAED on Aviation Turbine Fuel is fixed at Rs. 2 per litre; the amendments operate as tariff substitutions under the Central Excise notification and take effect on the specified commencement date.

Special Additional Excise Duty increased for diesel exports, altering the tariff table entry and taking immediate effect.
The Ministry of Finance amended the exemption notification for excisable goods by substituting the tariff table entry for diesel in the principal notification, thereby increasing the Special Additional Excise Duty applicable to diesel exports; the change is effected by Notification No. 23/2022 Central Excise and comes into force the day after publication.

Excise duty on petroleum crude increased and export of aviation turbine fuel exempted under amended central excise notification.
The Government, under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, amends Notification No. 18/2022 Central Excise by substituting the Table entries: replacing the column (4) entry for petroleum crude at S. No. 1 and substituting "Nil" for the column (4) entry for aviation turbine fuel at S. No. 2. The amendment is notified as No. 22/2022 Central Excise and comes into force on 3 August 2022.

Special Additional Excise Duty reduction on diesel exports implemented by amendment to the Central Excise notification, effective immediately.
Amendment revises the Special Additional Excise Duty entry for diesel exports by substituting the tariff table entry against serial number 2, column (4) in Notification No. 04/2022 Central Excise, pursuant to the Central Government's powers under section 5A of the Central Excise Act read with section 147 of the Finance Act, with the revised per litre duty specification effective from the stated commencement date.

Delegation of powers allows chief commissioners to transfer post cutoff appeals to Commissioners (Appeals) under excise and service tax rules.
Principal Chief Commissioners and Chief Commissioners of Central Excise and Service Tax are authorised to exercise CBIC powers under rule 3 of the Central Excise Rules, 2017 and rule 3 of the Service Tax Rules, 1994 to transfer appeals filed after 30th June 2017 within their jurisdiction to the Commissioner (Appeals) for matters under the Central Excise Act, 1944 or the Finance Act, 1994; the delegation is effected by Notification No. 03/2022 and comes into force on publication in the Official Gazette.

Road and Infrastructure Cess reduction for exported petrol and diesel by substituting a Nil rate under amended notification.
The Central Government amended Notification No. 10/2022-Central Excise by substituting "Nil" for the entry in column (4) against S. No. 1, thereby altering the Road and Infrastructure Cess treatment for the listed export items; the change is made under powers conferred by the Central Excise Act and the Finance Act and takes effect on the date specified in the notification.

Exemption of excise duties on petrol, diesel and aviation turbine fuel exported from SEZ units removes special additional and road cess obligations.
Exemption removes liability for Special Additional Excise Duty and the additional duty of excise (road and infrastructure cess) on Motor Spirit (petrol), High Speed Diesel oil and Aviation Turbine Fuel when exported from units located in Special Economic Zones, effective from the notified commencement date.

Special Additional Excise Duty exemption for petroleum crude and aviation turbine fuel cleared for export under specified tariff headings.
Special Additional Excise Duty is exempted, to the extent of the excess over the prescribed nil rate, on petroleum crude and aviation turbine fuel under the specified tariff headings. The exemption applies to petroleum crude and to aviation turbine fuel cleared for export, with separate treatment for exports to Bhutan and to countries other than Bhutan, as a rate-based exemption under the Central Excise Act read with the Finance Act, 2002.

Special Additional Excise Duty on fuel exports amended; table entries altered to nil and a fixed per-litre charge.
The notification amends the prior excise notification by substituting the table entries in column (4): the first listed item's duty entry is replaced with Nil and the second listed item's duty entry is replaced with a specified fixed charge per litre. The change is made under statutory excise and finance Act powers and comes into force on the twentieth day of July, 2022.

Concessional aviation turbine fuel rate extended to specified regional connectivity routes, limited to listed routes and end dates.
The amendment inserts Sl. No. 7B to Notification No. 11/2017 to grant Aviation Turbine Fuel drawn by operators or cargo operators from Regional Connectivity Scheme airports a concessional rate of 2% for the RCS routes specified in the inserted Annexure, each route subject to its stated end date; the amendment is effective from 16 July 2022.

Exemption from Agriculture Infrastructure Development Cess extends to ethanol blended petrol variants and updates diesel blend definition.
The notification inserts Nil rate tariff entries exempting specified ethanol blended petrols from the Agriculture Infrastructure Development Cess where blends meet defined compositional criteria and applicable standards, and revises the diesel blend entry to clarify that diesel blended with a limited proportion of bio diesel remains predominantly high speed diesel with the bio diesel component subject to appropriate indirect taxes.

Ethanol blended petrol exempted from Road and Infrastructure Cess where blends meet specified composition and BIS quality.
Exempts specified ethanol blended petrol tariff items from the additional excise duty (Road and Infrastructure Cess) under section 112 of the Finance Act, 2018, where the blends meet the composition requirements and conform to Bureau of Indian Standards specification IS 17586; explanatory clauses define "appropriate duties of excise" and the relevant Central/State/Union territory/Integrated tax terminology.

Ethanol blended petrol exemption: notification inserts Nil-duty entries for specified ethanol blends and updates biodiesel blend treatment.
Inserts Nil-duty entries in Notification No. 28/2002-Central Excise for petrol blended with ethanol that meets specified volumetric composition and BIS specification 17586, defining appropriate duties of excise to include Fourth Schedule duties and enumerated additional excise levies, and defining applicable Central/State/Union territory/Integrated taxes as GST levies. Also substitutes the diesel entry to describe a blend with a dominant proportion of high speed diesel and a specified proportion of bio-diesel, requiring that component portions have the appropriate excise or GST levies paid.

Export clearance provision amended to include supplies as fuel to foreign-going aircraft under central excise exemption.
The corrigendum amends Notification No. 08/2022-Central Excise by replacing "when such goods are cleared for exports" with "when such goods are cleared for exports or supplied as fuel to foreign going aircraft", expanding the scope of the export-related exemption to include supplies of fuel to foreign-going aircraft.

Ethanol blended petrol duty exemption expanded to specified blends; high speed diesel with biodiesel blends included under exemption.
The notification inserts two nil duty entries for ethanol blended petrol blends that require specified volume composition of motor spirit and ethanol and conformity with BIS IS 17586, replaces the diesel blending entry with a formulation based description covering high speed diesel blended with bio diesel up to a defined proportion by volume requiring excise duties on diesel and applicable central/state/union territory/integrated tax on bio diesel, and updates the explanatory cross reference to include the new entries.

Export exemption clarified: central excise notification excludes goods cleared for export, narrowing the exemption scope.
The amendment adds a provision that nothing contained in this notification shall apply to the goods cleared for export, thereby excluding export consignments from the notification's benefit and narrowing the scope of miscellaneous exemptions under the principal central excise notification. The change is effected under statutory powers conferred by the Finance Act and the Central Excise Act and is given a stated commencement date.

Road and Infrastructure Cess exemption for exported petrol and diesel limits additional excise to specified nil rate.
Limits the Road and Infrastructure Cess on exported motor spirit (petrol) and high speed diesel oil by exempting them from any additional duty of excise in excess of the prescribed nil rate, with the exemption taking effect from the stated commencement date and subject to subsequent substitutions and amendments recorded in the notification notes.

Exemption of Aviation Turbine Fuel from Special Additional Excise Duty; exports excluded; effective from notified date.
Exempts Aviation Turbine Fuel under Heading 2710 from the whole of the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002 by exercising powers under section 5A of the Central Excise Act, 1944; does not apply to goods cleared for export; notification commenced from its notified date and is noted as later rescinded in the document.

Excise duty exemption for exported fuel removes basic excise and cess on petrol, diesel and ATF for exports.
Exempts Basic Excise Duty and Agricultural Infrastructure Development Cess on motor spirit (petrol), high speed diesel and aviation turbine fuel where such goods are cleared for export or supplied as fuel to foreign going aircraft; defines the cited duties and "export" by reference to the Central Excise Act and Finance Acts, and makes the exemption effective from 1 July 2022.

Special Additional Excise Duty exemption for incremental crude production permits duty-free output exceeding prior year production.
Exempts Special Additional Excise Duty on crude petroleum (heading 2709) produced by a person in excess of that person's production in the preceding Financial Year; for 2022-23 the duty does not apply to the quantity produced immediately after exceeding prior-year production. The exemption came into force on the first day of July and was subsequently rescinded by a later notification.