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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 11/2026-Central Excise
New Delhi, the 26th March, 2026
G.S.R...(E).- In exercise of the powers conferred by section 5A of the
Central Excise Act, 1944
(1 of 1944) read with section 112 of Finance Act, 2018 (13 of 2018), the Central
Government being
satisfied that it is necessary in the public interest so to do, hereby exempts
the excisable goods of the
description specified in column (3) of the Table below and falling within the
Chapter, heading or sub heading or tariff item of the Fourth Schedule to the
said Excise Act, as specified in the corresponding
entry in column (2) of the said Table, from so much of the additional duty of
excise leviable thereon
under section 112, read with the Sixth Schedule to the said Finance Act, 2018,
as is in excess of the
amount calculated at the rate specified in the corresponding entry in column (4)
of the said Table,
namely: -
TABLE
| S.No. |
Chapter or heading or
subheading or tariff
item |
Description of goods |
Rate |
| (1) |
(2) |
(3) |
(4) |
| 1. |
2710 |
Motor spirit,
commonly known as
petrol. |
Nil
|
| 2. |
2710 |
High speed diesel oil. |
3 per litre |
2. Nothing contained in this notification shall apply to :-
a. any goods other than the goods cleared for export;
b. exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri
Lanka;
3. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
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