Special Additional Excise Duty exemption for crude petroleum where production is below a specified annual threshold, with commencement noted.
Exempts crude petroleum under heading 2709 from the whole of the Special Additional Excise Duty leviable under the Finance Act when produced by a person whose annual production in the preceding financial year was below the notified production threshold; specifies statutory bases, commencement date, and later rescission by a subsequent notification.

Special Additional Excise Duty imposed on crude oil and aviation turbine fuel, amending the Eighth Schedule effective early July.
The Central Government amended the Eighth Schedule to the Finance Act to prescribe a Special Additional Excise Duty on Petroleum crude and Aviation Turbine Fuel by inserting new Schedule entries that set specified rates for each product; the amendment was made effective from 1 July 2022 and the notification was subsequently rescinded by a later central excise notification.

Exemption on Special Additional Excise Duty: petrol and diesel cleared for export exempted beyond prescribed rates.
The notification, issued under section 5A of the Central Excise Act read with section 147 of the Finance Act, exempts specified excisable goods in Chapter 2710-motor spirit (petrol) and high speed diesel oil-when cleared for export, by remitting that part of the Special Additional Excise Duty which is in excess of the rate specified in the Table. It distinguishes exports to Bhutan from exports to other countries, prescribes the effective rate for the exemption, and states commencement from 1 July 2022, with subsequent substitutionary notes and later rescission recorded.

Exemption for exports: amendment excludes goods cleared for export from the notification, narrowing its application.
Inserts a provision excluding exported goods from the operation of the principal central excise notification by providing that nothing in the notification shall apply to goods cleared for export, and includes a commencement provision specifying when the amendment takes effect.

Exclusion of fuels: petrol, diesel and aviation turbine fuel no longer covered by Rules eighteen and nineteen.
Amendment inserts provisos into specified Central Excise rules providing that nothing in those rules shall apply to motor spirit (petrol), high speed diesel oil and aviation turbine fuel, thereby excluding these fuels from the application of the listed rule provisions; the amendment is effected by a notification under statutory authority with an accompanying commencement provision.

Road and Infrastructure Cess reduced on petrol and diesel, imposing new lower per litre rates effective 22 May 2022.
Substitutes the Table entries in Notification No. 04/2019 Central Excise to reduce the Road and Infrastructure Cess on petrol and diesel by replacing the column(4) per litre entries with lower rates, under powers of the Finance Act, 2018 read with the Central Excise Act, 1944; effective 22 May 2022.

Central Excise notification sets 55% abatement on retail price for specified tobacco and gutkha products.
Specifies goods under stated Fourth Schedule tariff items, including pan masala/tobacco preparations and gutkha, as subject to an abatement of 55% of the retail sale price, superseding Notification No. 49/2008-Central Excise (N.T.), with the measure framed as necessary in the public interest and coming into force the day after issuance.

Excise duty increase on unblended petrol and diesel to promote fuel blending, imposing higher retail duties from specified date.
The notification amends the central excise schedule to exclude fuels blended to Bureau of Indian Standards specifications from increased duties and inserts separate tariff entries for retail motor spirit (petrol) and high speed diesel (HSD) when supplied not blended with prescribed bio-components, prescribing higher excise rates per litre for unbranded and branded retail supplies and specifying a future effective date for these amendments.