The Ministry of Finance, Department of Revenue, has notified further amendments to certain Central Excise duty notifications, revising the applicable rates on specified goods.
Through Notifications No. 46/2026-Central Excise, 47/2026-Central Excise and 48/2026-Central Excise, all dated September 1, 2026, the Government has amended the rates prescribed under earlier Central Excise notifications issued in March 2026.
The changes have been issued under the relevant provisions of the Central Excise Act, 1944, read with the applicable provisions of the Finance Acts. The amendments come into force from the date of their publication in the Official Gazette.
Central Excise Notification 46/2026: Rate Revised to Rs 1.50 per Litre
Under Notification No. 46/2026-Central Excise, the Government has amended Notification No. 06/2026-Central Excise dated March 26, 2026.
The entry against Serial No. 1 in Column (4) of the relevant table has been substituted with:
"Rs. 1.5 per litre"
The notification has been issued under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002. It takes effect from the date of publication in the Official Gazette.
The principal notification was originally issued on March 26, 2026 and was subsequently amended by Notification No. 43/2026-Central Excise dated August 14, 2026.
Central Excise Notification 47/2026: Rate Revised to Rs 19 per Litre
The Government has also issued Notification No. 47/2026-Central Excise, amending Notification No. 08/2026-Central Excise dated March 26, 2026.
The revised entry against Serial No. 1 in Column (4) is:
"Rs. 19 per litre"
The amendment has been made under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002. Like the other amendments, this notification is effective from the date of its publication in the Official Gazette.
Notification No. 08/2026-Central Excise had earlier been amended through Notification No. 44/2026-Central Excise dated August 14, 2026.
Central Excise Notification 48/2026: Rate Revised to Rs 1 per Litre
A third amendment has been introduced through Notification No. 48/2026-Central Excise.
This notification amends Notification No. 11/2026-Central Excise dated March 26, 2026. The Government has substituted the existing entry against Serial No. 2 in Column (4) with:
"Rs. 1 per litre"
The notification has been issued under Section 5A of the Central Excise Act, 1944, read with Section 112 of the Finance Act, 2018. The revised rate takes effect from the date of publication of the notification in the Official Gazette.
The original Notification No. 11/2026-Central Excise was issued on March 26, 2026 and was last amended through Notification No. 45/2026-Central Excise dated August 14, 2026.
What Has Changed?
For quick reference, the amendments notified on September 1, 2026 can be summarised as follows:
| Notification | Earlier Notification Amended | Revised Rate |
|---|---|---|
| 46/2026-Central Excise | 06/2026-Central Excise | Rs 1.50 per litre |
| 47/2026-Central Excise | 08/2026-Central Excise | Rs 19 per litre |
| 48/2026-Central Excise | 11/2026-Central Excise | Rs 1 per litre |
The Gazette specifically provides the revised rate entries but does not, in the supplied notification, identify the underlying goods by name. Accordingly, the rate changes should be read along with the respective principal notifications and their relevant tables for determining the exact goods covered.
Effective Date of the Revised Central Excise Rates
All three notifications specify that the amendments will come into force from the date of their publication in the Official Gazette.
Since the notifications are dated and published on September 1, 2026, taxpayers and businesses covered by the respective provisions should take note of the revised rates from the applicable effective date.
Why This Notification Matters
Central Excise rate amendments can have a direct impact on the duty liability of manufacturers and other businesses dealing with the specified goods.
Businesses covered by the amended notifications should therefore review:
- The applicable Central Excise notification for their products;
- The revised rate prescribed against the relevant serial number;
- The effective date of the amendment;
- Relevant invoices, costing and pricing systems; and
- Compliance records reflecting the applicable excise duty.
The latest amendments are part of a series of changes made to the Central Excise notifications originally issued in March 2026, with the relevant notifications also having been amended in August 2026.
Key Takeaway
The Ministry of Finance has revised specified Central Excise rates through three notifications dated September 1, 2026. The revised entries prescribe rates of Rs 1.50 per litre, Rs 19 per litre and Rs 1 per litre, respectively.
Businesses should refer to the respective principal notifications to identify the exact products covered and ensure that the revised Central Excise rates are appropriately reflected in their compliance and accounting processes.
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