The Central Board of Indirect Taxes and Customs (CBIC) on February 01, 2026, issued an amendment to the older notification no. 11/2017-Central Excise, dated June 30, 2017, regarding the exemption of Specified Excisable Goods from Central Excise Duty.
The following has been stated:
• The notification amends the earlier exemption notification by extending the validity period from 2026 to 2028 at two places—first, in the proviso against Serial No. 3 in the Table, and second, in item (b) of the proviso after the Annexure.
• It also introduces a new Serial No. 9A, granting excise duty relief to Compressed Natural Gas (CNG) when blended with Biogas or Compressed Biogas (CBG). For duty calculation, the value of Biogas/CBG and the GST paid thereon is to be excluded from the assessable value of the blended CNG.
• Further, Explanation 3 is inserted to clarify that “appropriate Central, State, Union Territory and Integrated tax” refers to taxes leviable under the CGST, SGST, UTGST, and IGST Acts, 2017.
• The notification shall come into force on February 02, 2026.
[Notification no. - 02/2026-Central Excise]
