Central Excise Notification 43/2026: Nil Rate of Duty Effective from 15 August 2026


Quick Summary
Central Excise Notification 43/2026, issued by the Ministry of Finance, introduces a significant change to excise duties. Effective from 15th August 2026, a 'Nil' rate of duty will be applied to a specific item previously listed under Notification No. 06/2026-Central Excise. This amendment, made in the public interest, alters the duty rate for serial number 1 in the relevant table.

GOVERNMENT OF INDIA  
MINISTRY OF FINANCE  
(Department of Revenue)  

Notification No. 43/2026-Central Excise 

New Delhi, the 14th August, 2026 

G.S.R...(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 26thMarch, 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 Secretary to Government of India 

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 numberG.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. 

FAQ :

Central Excise Notification 43/2026 announces a change to excise duties, specifically substituting the existing duty rate with 'Nil' for a particular item.

This notification comes into force on 15th August 2026.

Notification 43/2026 further amends the principal notification No. 06/2026-Central Excise, dated 26th March 2026.

In the table of the principal notification, the entry for serial number 1 in column (4) is replaced with 'Nil'.

The notification is issued by the Central Government, under the powers conferred by the Central Excise Act, 1944 and the Finance Act, 2002.

 

Comments



CCI Pro