The Ministry of Finance, Department of Revenue, has notified changes to certain Central Excise duty rates through two notifications dated 30 September 2026.
The changes have been issued under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002 and will come into effect from 1 October 2026.
Central Excise Duty Revised to ₹16 Per Litre
Under Notification No. 52/2026-Central Excise, the Government has further amended Notification No. 06/2026-Central Excise dated 26 March 2026.
The notification substitutes the existing entry against serial number 2 in the relevant table with ₹16 per litre.
The revised rate will apply from 1 October 2026.
The notification also records that the principal notification was last amended through Notification No. 49/2026-Central Excise dated 16 September 2026.
Another Central Excise Rate Set at ₹10.5 Per Litre
Separately, Notification No. 53/2026-Central Excise further amends Notification No. 08/2026-Central Excise dated 26 March 2026.
The amendment replaces the relevant entry against serial number 1 with a Central Excise duty rate of ₹10.5 per litre. This revised rate will also take effect from 1 October 2026.
The underlying Notification No. 08/2026-Central Excise was last amended by Notification No. 50/2026-Central Excise dated 16 September 2026.
Key Takeaway
The two notifications dated 30 September 2026 revise specified Central Excise duty entries to ₹16 per litre and ₹10.5 per litre, respectively. Both changes become effective from 1 October 2026 .
The notifications were issued by the Ministry of Finance, Department of Revenue , and published in the Gazette of India as extraordinary notifications.
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