Central Excise Notifications
Issued by Ministry of Finance · Department of Revenue
Read or download the official PDF of this gazette notification issued by the Ministry of Finance on 14th August 2026. Classified under Extra Ordinary.
Executive Summary & Key Takeaways
Executive Summary The document comprises three notifications (No. 43/2026, 44/2026, and 45/2026) issued by the Ministry of Finance, Department of Revenue, on August 14, 2026. These notifications amend previous central excise duty orders from March 2026 to revise specific tax rates in the public interest. All mentioned amendments are scheduled to come into force on August 15, 2026.
Key Points / Main Content
Amendment to Notification No. 06/2026 (Notification No. 43/2026-Central Excise)
- Rate Revision: For the item listed under serial number 1 of the original table, the duty entry in column (4) is substituted with "Nil."
- Legal Authority: Exercised under Section 5A of the Central Excise Act, 1944, and Section 147 of the Finance Act, 2002.
Amendment to Notification No. 08/2026 (Notification No. 44/2026-Central Excise)
- Rate Revision: For the item listed under serial number 1 of the original table, the duty entry in column (4) is substituted with "Rs. 19.5 per litre."
- Legal Authority: Exercised under Section 5A of the Central Excise Act, 1944, and Section 147 of the Finance Act, 2002.
Amendment to Notification No. 11/2026 (Notification No. 45/2026-Central Excise)
- Rate Revision: For the item listed under serial number 2 of the original table, the duty entry in column (4) is substituted with "Nil."
- Legal Authority: Exercised under Section 5A of the Central Excise Act, 1944, read with Section 112 of the Finance Act, 2018.
Impact Analysis
Manufacturers and Suppliers of Affected Goods Impact These entities will see a direct change in their central excise duty liabilities. Specifically, certain goods will now attract "Nil" duty, while others are fixed at a specific rate of "Rs. 19.5 per litre."
Action Required Update billing systems, price lists, and tax compliance filings to reflect the new duty rates effective from August 15, 2026.
Central Revenue and Excise Authorities Impact The government department is responsible for enforcing these revised rates and ensuring correct tax collection based on the amended schedules.
Action Required Update internal tax assessment protocols and ensure that the revised rates are applied to all clearances made on or after the effective date of August 15, 2026.
Key Entities Referenced
Central Excise Act, 1944: The primary legislation under which Section 5A powers are exercised to amend central excise duty rates and exemptions.
Department of Revenue, Ministry of Finance: The administrative body responsible for issuing these notifications and regulating excise duty collections.
Finance Act, 2002: A referenced law, specifically Section 147, providing additional powers to the Central Government to modify excise duties.
Finance Act, 2018: Legislation cited for powers under Section 112 used to make further amendments to existing central excise notifications.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-14082026-275478
CG-DxLx-xEG-I1D4H0x8x2x0 26-275478
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 669] नई दिल्ली, िुक्रिार, अगस्ट्त 14, 2026/श्रािण 23, 1948
No. 669] NEW DELHI, FRIDAY, AUGUST 14, 2026/SHRAVAN 23, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 14 अगस्ट् त, 2026
स.ं 43/2026-केन्द्रीय उत्पाि िल्ु क
सा.का.जन. 733(अ).— केंरीय उत्पाि िुल्क अजधजनयम, 1944 (1944 का 1) की धारा 5क और जित्त अजधजनयम,
2002 (2002 का 20) की धारा 147 द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंर सरकार, इस बात से सतं ुष्ट होकर दक ऐसा
करना िनजहत में आिश्यक है, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसचू ना संख्या 06/2026-केंरीय उत्पाि
िुल्क, दिनाकं 26 माचच, 2026, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) में सा.का.जन. 205(अ),
दिनाकं 26 माचच, 2026 के अंतगतच प्रकाजित हुई थी, में जनम्नजलजखत संिोधन करती ह,ै अथातच ्:-
उि अजधसचू ना में, सारणी में, क्रम संख्या 1 के समक्ष, स्ट्तभं (4) म,ें प्रजिजष्ट के स्ट्थान पर “िून्द्य” प्रजिजष्ट प्रजतस्ट्थाजपत की
िाएगी।
2. यह अजधसचू ना 15 अगस्ट्त, 2026 से लागू होगी।
[फा. सं. 190349/13/2026-टीआरयू]
धीरि िमाच, अिर सजचि
6291 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
टटप्पणी.- मलू अजधसूचना सं. 06/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण,
भाग II, खंड 3, उप-खंड (i) म ेंसा.का.जन. 205(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम
बार संिोधन अजधसूचना संख्या 40/2026-केंरीय उत्पाि िल्ु क, दिनांक 3 अगस्ट्त, 2026 द्वारा दकया गया था, िो
दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (i) म,ें सा.का.जन. 700(अ), दिनाकं 3 अगस्ट्त, 2026
के अंतगचत प्रकाजित की गई थी।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 14th August, 2026
No. 43/2026-Central Excise
G.S.R. 733(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944
(1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 06/2026-Central Excise, dated the
26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 205(E), dated the 26th March, 2026, namely:-
In the said notification, in the Table, against serial number 1, in column (4), for the entry, the entry “Nil” shall be
substituted.
2. This notification shall come into force with effect from 15th August, 2026.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 06/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026
and last amended by notification No. 40/2026-Central Excise dated 3rd August, 2026 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 700(E), dated 3rd August, 2026.
अजधसचू ना
नई दिल्ली, 14 अगस्ट् त, 2026
स.ं 44/2026-केन्द्रीय उत्पाि िल्ु क
सा.का.जन. 734(अ).— केंरीय उत्पाि िुल्क अजधजनयम, 1944 (1944 का 1) की धारा 5क और जित्त अजधजनयम,
2002 (2002 का 20) की धारा 147 द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंर सरकार, इस बात स े संतुष्ट होकर दक
ऐसा करना िनजहत म ें आिश्यक ह,ै भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 08/2026-
केंरीय उत्पाि िुल्क, दिनांक 26 माच,च 2026, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें
सा.का.जन. 207(अ), दिनांक 26 माचच, 2026 के अंतगचत प्रकाजित हुई थी, म ेंजनम्नजलजखत सिं ोधन करती ह,ै अथाचत:् -[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
उि अजधसूचना म,ें सारणी म,ें क्रम संख्या 1 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर “19.5 रुपये प्रजत लीटर”
प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी।
2. यह अजधसूचना 15 अगस्ट्त, 2026 से लागू होगी।
[फा. स.ं 190349/13/2026-टीआरयू]
धीरि िमाच, अिर सजचि
टटप्पणी.- मलू अजधसूचना सं. 08/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण,
भाग II, खंड 3, उप-खडं (i) म ें सा.का.जन. 207(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा
अंजतम बार संिोधन अजधसूचना संख्या 41/2026-केंरीय उत्पाि िल्ु क, दिनांक 3 अगस्ट्त, 2026 द्वारा दकया गया
था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म,ें सा.का.जन. 701 (अ), दिनांक 3 अगस्ट्त,
2026 के अतं गतच प्रकाजित की गई थी।
NOTIFICATION
New Delhi, the 14th August, 2026
No. 44/2026-Central Excise
G.S.R. 734(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944
(1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 08/2026-Central Excise, dated the 26th
March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
207 (E), dated the 26th March, 2026, namely:-
In the said notification, in the Table, against serial number 1, in column (4), for the entry, the entry “Rs. 19.5
per litre” shall be substituted.
2. This notification shall come into force with effect from 15th August, 2026.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 08/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 207 (E), dated the 26th March, 2026
and last amended by notification No. 41/2026-Central Excise dated 3rd August, 2026 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 701 (E), dated 3rd August, 20264 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अजधसचू ना
नई दिल्ली, 14 अगस्ट् त, 2026
स.ं 45/2026-केन्द्रीय उत्पाि िल्ु क
सा.का.जन. 735(अ).— केंरीय उत्पाि िुल्क अजधजनयम, 1944 (1944 का 1) की धारा 5क द्वारा प्रित्त िजियों
का प्रयोग करते हुए, जित्त अजधजनयम, 2018 (2018 का 13) की धारा 112 के साथ पटित, केंर सरकार, इस बात से संतष्टु
होकर दक ऐसा करना िनजहत में आिश्यक ह,ै भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या
11/2026-केंरीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, िो भारत के रािपत्र, असाधारण, भाग II, खडं 3, उपखंड (i) म ें
सा.का.जन. 210 (अ), दिनांक 26 माचच, 2026 के अंतगचत प्रकाजित हुई थी, म ेंजनम्नजलजखत सिं ोधन करती ह,ै अथाचत:् -
उि अजधसूचना म,ें सारणी म,ें क्रमांक 2 के समक्ष, स्ट्तंभ (4) म,ें "िून्द्य" प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी।
2. यह अजधसूचना 15 अगस्ट्त, 2026 से लागू होगी।
[फा. स.ं 190349/13/2026-टीआरयू]
धीरि िमाच, अिर सजचि
टटप्पणी.- मलू अजधसूचना सं. 11/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण,
भाग II, खडं 3, उप-खडं (i) म ें सा.का.जन. 210 (अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा
अंजतम बार संिोधन अजधसूचना संख्या 42/2026-केंरीय उत्पाि िल्ु क, दिनांक 3 अगस्ट्त, 2026 द्वारा दकया गया
था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म,ें सा.का.जन. 702 (अ), दिनांक 3 अगस्ट्त,
2026 के अतं गतच प्रकाजित की गई थी।
NOTIFICATION
New Delhi, the 14th August, 2026
No. 45/2026-Central Excise
G.S.R. 735(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 makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 11/2026-Central Excise, dated the
26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 210 (E), dated the 26th March, 2026, namely:-
In the said notification, in the Table, against serial number 2, in column (4), for the entry, the entry “Nil” shall
be substituted.
2. This notification shall come into force with effect from 15th August, 2026.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 11/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 210 (E), dated the 26th March,
2026 and last amended by Notification No. 42/2026-Central Excise dated 3rd August, 2026 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 702(E),
dated 3rd August, 2026.
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