The existing Notification No. 11/2017-Central Excise prescribes excise duty rates and conditions for specified petroleum and natural gas products. It applies to manufacturers and suppliers of specified goods including Compressed Natural Gas (CNG). The principal notification had previously been amended, most recently by Notification No. 01/2025-Central Excise dated February 01, 2025. The present notification further amends certain time limits and introduces a new entry relating to blended CNG.

1. Extension of validity period
   In Notification No. 11/2017-Central Excise, in the Table against Sl. No. 3, in column (3), in the proviso, for the figures “2026”, the figures “2028” shall be substituted.
2. Insertion of new entry for blended CNG
   After Sl. No. 9 and the entries relating thereto, the following shall be inserted:

“9A. 2711 21 00 Compressed Natural Gas (CNG) when blended with Biogas or Compressed Biogas (CBG)
Explanation:- For the purpose of computation of excise duty under this entry, value of such blended Compressed Natural Gas (CNG) shall exclude the value of Biogas or Compressed Biogas (CBG) contained in such blended Compressed Natural Gas (CNG) and the amount of appropriate Central tax, State tax, Union territory tax and Integrated tax, as the case may be, paid on such Biogas or Compressed Biogas (CBG) — 14%.”

1. Extension in Annexure proviso
   After Annexure, in the proviso, in item (b), for the figures “2026”, the figures “2028” shall be substituted.
2. Insertion of Explanation 3
   After Explanation 2, the following shall be inserted:

“Explanation 3.- For the purpose of goods described in column (3) against serial number 9A of the Table, “appropriate Central tax, State tax, Union territory tax and Integrated tax” means the Central tax, State tax, Union territory tax and Integrated tax leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and the Integrated Goods and Services Tax Act, 2017 (13 of 2017), respectively.”