Special Additional Excise Duty on petroleum crude and aviation turbine fuel amended with substituted rates effective in early February.
The notification amends Notification No. 18/2022-Central Excise by substituting the Table entries for S. No. 1 and S. No. 2, revising the Special Additional Excise Duty applicable to production of petroleum crude and to export of aviation turbine fuel. The amendment is effected under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, and takes effect on the fourth day of February, 2023.

CNG blended with biogas exempted from excise to the extent of tax on the biogas, subject to recordkeeping and quarterly reconciliation.
The notification exempts Compressed Natural Gas (CNG) blended with Biogas or Compressed Biogas (CBG) from excise duty to the extent of tax paid on the Biogas/CBG contained in the blended fuel, subject to manufacturer compliance: maintain detailed blending records at registered premises, submit quarterly reconciliation statements certified by the statutory auditor to the jurisdictional Commissioner by the 10th of the month following each quarter, and pay any short-paid duty with applicable interest after reconciliation.

Special Additional Excise Duty rate for diesel amended, substituting prior tariff entry and taking effect 17 January 2023.
The notification substitutes the column (4) entry for S. No. 2 in the tariff table to amend the Special Additional Excise Duty applicable to diesel, issued under section 5A of the Central Excise Act read with the Finance Act, and takes effect on 17 January 2023 as a further amendment to Notification No. 04/2022-Central Excise.

Special Additional Excise Duty reduction on petroleum crude and aviation turbine fuel; substituted rates now in force.
Notification amends the Special Additional Excise Duty entries in the principal notification by substituting the column (4) entries to state Rs. 1,900 per tonne for petroleum crude and Rs. 3.50 per litre for aviation turbine fuel, exercising powers under the Central Excise Act and the Finance Act and stating that the substituted rates shall come into force on 17 January 2023.

Special Additional Excise Duty adjustment for diesel modifies export duty rate under central excise notification, effective immediately.
Notification No. 02/2023 further amends Notification No. 04/2022 by substituting the entry in the Table against S. No. 2, column (4) with "Rs. 5 per litre", thereby altering the Special Additional Excise Duty applicable to the specified export tariff item; the amendment is made under the Central Excise Act and Finance Act and comes into force on the 3rd of January, 2023.

Special Additional Excise Duty rates amended for petroleum crude and aviation turbine fuel, effective early January.
The Government, invoking section 5A of the Central Excise Act and section 147 of the Finance Act, substitutes the column (4) entry against S. No. 1 with a revised rate for petroleum crude and substitutes the column (4) entry against S. No. 2 with a revised rate for aviation turbine fuel; the amendment is effective from the 3rd day of January, 2023.