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Notes


Other Notes(Excise)

SUB-HEADING NOTES



  1. For the purposes of sub-headings 1701 11 and 1701 12, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree.

  2. Sub-heading  1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state,
    corresponds to a polarimeter reading of 69 degree or more but less than 93 degree. The product contains only natural anhedral microcrystal, of
    irregular shape, not visible to the naked eye. which are surrounded by residues of molasses and other constituents of sugar cane.

  3. For the purposes of sub-heading 1701 11 or 1701 12 or 1701 91, “sugar” means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 1050 C would be more
    than 90.





 

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What is New?

Date: 27-03-2026
Notification No. 05/2026-Central Excise
Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

Date: 27-03-2026
Corrigendum
Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

Date: 26-03-2026
Notification No. 11/2026-Central Excise
Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports

Date: 26-03-2026
Notification No. 12/2026-Central Excise
Seeks to amend notification No.4/2019-Central Excise to exclude the provisions of the notification on petrol and diesel when cleared for exports.

Date: 26-03-2026
Notification No. 13/2026- Central Excise
Seeks to rescinderst while notification

Date: 26-03-2026
Notification No. 06/2026-Central Excise
Seeks to levy Special Additional Excise Duty on export of petrol and diesel.

Date: 26-03-2026
Notification No. 07/2026-Central Excise
Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it

Date: 26-03-2026
Notification No. 8/2026-Central Excise
Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports

Date: 26-03-2026
Notification No. 9/2026-Central Excise
Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports

Date: 26-03-2026
Notification No. 10/2026-Central Excise
Seeks to exempt applicable basic excise duty and Agriculture Infrastructure and Development Cess on petrol and diesel and basic excise duty on Aviation Turbine Fuel, when cleared for exports



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