The Central Board of Indirect Taxes & Customs (CBIC) on April 11, 2026, issued a notification amending its earlier Notification No. 11/2026-Central Excise dated March 26, 2026, under the powers conferred by Section 5A of the Central Excise Act, 1944 read with the Finance Act, 2018.
The amendment revises the rate specified in the table against serial number 2, substituting the earlier entry with a new rate of “Rs. 31.5 per litre”. This change reflects a modification in the applicable central excise duty rate for the specified goods.
The notification has been issued in public interest and comes into force with immediate effect, thereby requiring stakeholders to comply with the revised rate from the date of issuance.
[Notification No. 18/2026-Central Excise]
