Notification / Circular No.: 14/2026-Central Excise, 15/2026-Central Excise, 16/2026-Central Excise, 17/2026-Central Excise, 18/2026-Central Excise dated April 11, 2026
Applicable Act / Rule: Finance Act, 2002; Finance Act, 2018; Central Excise Act, 1944
Applicable Section / Rule: Section 147 of the Finance Act, 2002; Sections 111 and 112 of the Finance Act, 2018; Section 5A of the Central Excise Act, 1944
The Central Government levies Special Additional Excise Duty and Road and Infrastructure Cess on High Speed Diesel under the Finance Act, 2002 and Finance Act, 2018 respectively. Prior notifications dated March 26, 2026 had specified applicable duty and cess rates and related exemptions. The present notifications amend the rates and corresponding entries in schedules and earlier notifications. These changes are issued considering the need for immediate revision of duties and cess on High Speed Diesel.
All the above notifications state that they “shall come into force with immediate effect.”
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