Special Additional Excise Duty on high speed diesel oil increased through an immediate tariff amendment.
The Central Government amends the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to high speed diesel oil. The existing entry against Item No. 2 is substituted with the revised tariff rate of Rs. 24 per litre, and the notification comes into force with immediate effect.

Central Excise exemption corrigendum corrects an entry in the tariff notification by revising the prescribed rate column.
A corrigendum to the Central Excise exemption notification corrects an entry in the tariff schedule. In the relevant column, the originally printed figure is substituted with the revised figure, thereby amending the notification as published.

Central excise corrigendum revises the notified value by substituting one figure for another in the exemption notification.
A corrigendum to Notification No. 06/2026-Central Excise corrects an entry in column (4) of the notification issued by the Government of India, Ministry of Finance, Department of Revenue. The amendment substitutes the figure '18.5' with '12' in line 17, thereby revising the applicable value stated in the notification.

Central excise exemption rescission takes immediate effect, while preserving things done or omitted before the change.
Notification rescinds Notification No. 18/2022-Central Excise under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2022, with immediate effect in public interest. The rescission operates prospectively and preserves things done or omitted to be done before the rescission, thereby removing the earlier exemption notification while saving prior acts and omissions.

Central excise export exclusion removes petrol and diesel exports from notification coverage, except specified public-sector oil company exports.
Notification No. 04/2019-Central Excise is amended so that its provisions do not apply to petrol and diesel cleared for export. This export exclusion is subject to an exception: exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka remain covered by the notification. The amendment takes effect immediately.

Road and Infrastructure Cess exemption applies at nil rates to exported petrol and diesel, subject to destination restrictions.
Road and Infrastructure Cess on petrol and high-speed diesel oil under heading 2710 is subject to an export-specific exemption. The specified goods are exempt from additional duty of excise exceeding the prescribed rate, which is nil for both products. The benefit applies only to export clearances and is unavailable for Public Sector Oil Company exports to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives, or Mauritius.

Export duty exemption for petrol, diesel and aviation turbine fuel under excise law and related cess definitions
Basic excise duty and Agriculture Infrastructure and Development Cess on petrol and high speed diesel are exempted when cleared for exports, and basic excise duty on Aviation Turbine Fuel is exempted when cleared for exports or supplied as fuel to foreign going aircraft. The notification defines the relevant cess, basic excise duty, and export, and applies immediately.

Special Additional Excise Duty exemption for aviation turbine fuel excludes export clearances except specified public sector oil company exports.
Aviation Turbine Fuel falling under Heading 2710 is exempted from the whole of the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002. The exemption does not apply to goods cleared for export, except exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.

Special additional excise duty on aviation turbine fuel export clearances is limited to the prescribed effective rate through excess-duty exemption.
Special Additional Excise Duty on Aviation Turbine Fuel classified under tariff heading 2710, when cleared for export, is limited to an effective rate of Rs. 15 per litre. Duty otherwise leviable under section 147 of the Finance Act, 2002, read with its Eighth Schedule, is exempt only insofar as it exceeds the specified rate. The duty remains chargeable up to the prescribed effective rate.

Special Additional Excise Duty on aviation turbine fuel is prescribed through an immediate schedule amendment.
Special Additional Excise Duty is prescribed on Aviation Turbine Fuel by amending the Eighth Schedule to the Finance Act, 2002. The amendment inserts Aviation Turbine Fuel as a new entry and specifies the duty rate at Rs. 50 per litre. The notification is issued under the stated statutory powers and comes into force with immediate effect.

Export fuel duty: Petrol and diesel shipments receive capped special excise treatment, excluding specified public-sector exports.
Special Additional Excise Duty on exported motor spirit (petrol) and high-speed diesel oil is confined through a partial exemption to prescribed residual rates. Duty payable after exemption is Rs. 0.50 per litre for petrol and Rs. 20 per litre for high-speed diesel oil. Eligibility is limited to excisable goods cleared for export, and the exemption is unavailable for exports by Public Sector Oil Companies to specified destinations.

Special Additional Excise Duty on petrol and diesel is amended for domestic consumption, with exports excluded from the notification.
Special Additional Excise Duty on petrol and diesel for domestic consumption is amended by substituting the duty entry for one product with Rs. 3 per litre and the other with Nil. A further exclusion provides that goods cleared for export are not covered by the notification. The amended arrangement takes effect immediately.

Excise export rebate restrictions apply to petrol, diesel and aviation turbine fuel, with a limited export exception for public sector oil companies.
The Central Excise (Amendment) Rules, 2026 insert an identical proviso in rule 18 and rule 19 of the Central Excise Rules, 2017. The proviso excludes motor spirit, high-speed diesel oil and aviation turbine fuel from the operation of those rules, except when exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment takes immediate effect and restricts rebate and duty-free export treatment for the specified petroleum products.

Central Excise corrigendum amends tobacco description in notification to include Jarda Scented Tobacco and Gutkha.
Corrigendum substitutes wording in Central Excise notification No. 04/2025-Central Excise: in the published notification, for " and Unmanufactured Tobacco" read ", Jarda Scented Tobacco and Gutkha", thereby amending the tariff description of listed tobacco-related items.

Central Excise corrigendum corrects tariff classification from 2404 11 10 to 2404 11 00 in notification No.03/2025.
The corrigendum to notification No. 03/2025-Central Excise substitutes the tariff entry "2404 11 10" with "2404 11 00" in the published Gazette (G.S.R. 955(E), page 35, line 10), effecting a technical correction to the tariff classification cited in that notification.

Unmanufactured tobacco without brand name and not retail-packed attracts nil duty; other unmanufactured tobacco attracts 18%.
Supplies of unmanufactured tobacco or tobacco refuse that do not bear a brand name and are not packed for retail sale are subject to a nil rate; other unmanufactured tobacco is subject to an 18% duty, effected by substituting and inserting serial entries in the principal notification's tariff table.

Central Excise: Notification No.05/2023 rescinded under statutory power, effective 2 February 2026, savings clause preserved.
Rescinds Notification No. 05/2023-Central Excise by exercising powers under the Central Excise Act on public interest grounds, subject to a savings provision preserving actions done or omitted before rescission; the rescission takes effect on 2 February 2026.

Compressed Natural Gas blended with biogas: biogas value and GST excluded from excise valuation; diesel duty deferred to 2028.
The amendment excludes the value of Biogas or Compressed Biogas and the amount of the appropriate Central, State, Union territory and Integrated taxes paid on such Biogas/CBG from the taxable value of blended Compressed Natural Gas for computation of central excise duty, prescribes a 14% rate for such blended CNG, clarifies the meaning of "appropriate" taxes under GST laws, and defers the additional Rs.2 per litre duty on unblended diesel by substituting the later year.

Chewing tobacco and related products: NCCD liability capped at 25%, effective 1 May 2026.
Exempts specified excisable goods under tariff items 2403 99 10, 2403 99 30, and 2403 99 90 from that portion of the National Calamity Contingent Duty in the Seventh Schedule which exceeds the amount calculated at the prescribed rate of 25%, with the exemption taking effect from 1 May 2026.

Chewing tobacco packing machines: a formula and form amendments set how machine capacity and duty are determined.
An Explanation is inserted into rule 5 prescribing the formula S = (r/g) x n to calculate the maximum rated speed in pouches per minute, where r is motor RPM, g is overall gear ratio and n is number of funnels in a horizontal machine or number of cups in a vertical machine; rule 6(2) and multiple entries in FORM CE DEC-01 and FORM CE CCE-01 are amended to substitute "cups" for "tracks," replace "track" with "cup or funnel," and insert specified multiplicative factors and bracketed calculation notations to align forms and instructions with the revised capacity metric.