Tariff amendment adds HSN-aligned entries with specified central excise rate taking effect from the new schedule.
Inserts tariff lines 2404 11 00 and 2404 19 00 after serial number 26 of Notification No. 03/2019-Central Excise, describing both as "All goods" with an excise rate of 0.5%. The amendment aligns the schedule with HSN 2022 and takes effect from 1 January 2022 under section 5A(1) of the Central Excise Act, 1944.

Centralised registration for petroleum crude allows single-site registration where centralized billing is maintained.
Exempts manufacturers of Petroleum Crude (tariff heading 2709 00 10) from sub rule (2) of rule 9 of the Central Excise Rules, 2017 by allowing centralised registration where a centralised billing or accounting system is used and the manufacturer opts to register only the unit or office handling such billing; requires prior intimation before starting commercial production at any additional premises after registration.

Road and Infrastructure Cess reduction on petrol and diesel implemented, substituting prior per litre cess rates effective from early November.
Amends Notification No. 04/2019 Central Excise to substitute revised per litre Road and Infrastructure Cess entries for petrol and diesel in the Table, effected under powers conferred by the Finance Act and the Central Excise Act, with the substituted rates coming into force from the stated commencement date in early November 2021.

Substitution of legislative reference: replaces provisional Finance Bill citations with enacted Finance Act provision in central excise notifications to align references.
Replaces references to a provisional clause of the Finance Bill with a reference to the corresponding Finance Act provision across specified central excise notifications, applying the substitution wherever the provisional phrase occurs in certain instruments and, in one case, also replacing a cross reference phrase to the provisional clause with an explicit reference to the Finance Act provision, thereby aligning earlier notifications with the enacted statutory provision.

Amendment to central excise notification reallocates appellate postings and restructures territorial jurisdiction tables.
Amendment revises territorial and appellate assignments by removing a sub-entry against Sl. No. 7 in Table I, substituting Sl. No. 14 with four designated Commissioner (Appeals) postings for Mumbai, Raigarh and Thane, and restructuring Table III by substituting Sl. No. 13 with Delhi 1 (its constituent units), omitting Sl. Nos. 14 and 31, and replacing Sl. No. 32 with Mumbai II listing Mumbai East, Mumbai Central and Mumbai South.

Additional duty of excise (AIDC) incorporated into central excise notifications, aligning notification language with new cess.
Amendment incorporates the additional duty of excise (Agriculture Infrastructure and Development Cess) from clause 116 of the Finance Bill, 2021 into Notifications Nos. 10/2018, 11/2018, 12/2018 and 13/2018 by substituting preamble wording and adding an entry in the table of 10/2018, and substituting corresponding words in 11/2018, 12/2018 and 13/2018 so that references to special additional excise duty under section 147 of the Finance Act, 2002 expressly include the new cess; effective 2 February 2021.

Road and Infrastructure Cess exemption for ethanol-blended petrol permitted when composition, standards and tax payments comply.
Exempts 20% ethanol blended petrol from the additional duty of excise (Road and Infrastructure Cess) where the blend conforms to Bureau of Indian Standards specification 17021 and the appropriate excise duties and applicable central, state, union territory or integrated taxes have been paid; clarifies that appropriate duties include specified excise duties and cess provisions subject to existing exemption notifications and defines applicable indirect taxes under GST law. The notification takes effect on 2 February 2021.

Exemption of Road and Infrastructure Cess for M-15 methanol blended petrol where excise and GST taxes are paid.
Exempts 15% methanol blended petrol (M-15) from the Road and Infrastructure Cess under section 112 of the Finance Act, 2018 where constituent motor spirit and methanol/co-solvents have had applicable excise and GST taxes paid and the blend conforms to BIS specification 17076; defines appropriate duties of excise and relevant Central/State/UT/Integrated taxes by reference to specified statutes and exemption notifications.

Excise exemption for specified blended petrol: targeted ethanol and methanol blends exempted subject to tax and standard conditions.
Amends Notification No. 28/2002-Central Excise by substituting Explanation 1 to redefine appropriate duties of excise to include duties under the Fourth Schedule, specified additional excise duties and the Agriculture Infrastructure and Development Cess, read with relevant exemption notifications. Inserts two entries exempting specified ethanol- and methanol-blended petrols from excise duty subject to conformity with Bureau of Indian Standards specifications and payment of the defined excise duties on the motor spirit component and the applicable Central/State/Union territory/Integrated taxes on the alcohol or co-solvent components. Effective 2 February 2021.

Agriculture Infrastructure and Development Cess exemption applies to specified ethanol, methanol and biodiesel blended fuels.
Agriculture Infrastructure and Development Cess is exempted, to the extent of the excess over the specified rate, on defined blended fuels under Chapter 2710. The exemption applies to ethanol-blended petrol at multiple blend levels, 15% methanol blended petrol, and high speed diesel oil blended with bio-diesel up to 20% by volume, subject to prescribed composition requirements and Bureau of Indian Standards specifications. The notification also defines the relevant excise and GST tax expressions and takes effect from 2 February 2021.

Tariff amendment updates excise rates for specified petroleum products, effective with non retroactivity for prior manufactured goods.
The amendment substitutes revised per litre excise tariff entries for the items at serial numbers one and two in the Table of the principal notification, takes effect from the second day of February, two thousand twenty one, and expressly excludes application to goods manufactured on or before the first day of February, two thousand twenty one even if cleared on or after the effective date.

Excise exemption for specified ethanol, methanol and biodiesel blends grants nil central excise on compliant blends.
Amends Notification No. 11/2017 by substituting tariff table entries to define and classify specified ethanol, methanol and biodiesel blends that conform to Bureau of Indian Standards, prescribing nil central excise for those tariff entries; inserts Explanation 2 defining "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax"; comes into force on 2 February 2021 and excludes goods manufactured on or before 1 February 2021.