Government Revises Central Excise Duty Rate to Rs. 1.5 Per Litre via Notification No. 42/2026


Quick Summary
The Government of India has issued Notification No. 42/2026, amending the Central Excise Duty rate. Effective from its publication in the Official Gazette, the duty for a specific item, previously detailed in Notification No. 11/2026, will now be Rs. 1.5 per litre. This change is made in the public interest under the powers conferred by the Central Excise Act, 1944, and the Finance Act, 2018.

GOVERNMENT OF INDIA  
MINISTRY OF FINANCE  
(Department of Revenue)  

Notification No. 42/2026-Central Excise 

New Delhi, the 3rd 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 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 26thMarch, 2026, namely:-  

In the said notification, in the Table, against serial number 2, in column (4), for the entry, the entry “Rs. 1.5 per litre” shall be substituted. 

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. 190349/13/2026-TRU]  

(Dheeraj Sharma)  
Under Secretary to Government of India 

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. 34/2026-Central Excise dated 30th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 535(E), dated 30th June, 2026.

FAQ :

The new Central Excise Duty rate has been revised to Rs. 1.5 per litre.

The Central Excise Duty rate was revised by Notification No. 42/2026-Central Excise.

This notification comes into force on the date of its publication in the Official Gazette.

The article does not specify the previous duty rate, only that it is being substituted with 'Rs. 1.5 per litre'.

The powers were exercised under Section 5A of the Central Excise Act, 1944, read with Section 112 of the Finance Act, 2018.

 

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