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Central Excise - Highlights / Catch Notes

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The Central Government exercised powers under Section 5A(1) of ...


Additional Excise Duty Timeline on Unblended Diesel Extended Under Section 5A(1) from 2025 to 2026

February 2, 2025

Notifications     Central Excise

The Central Government exercised powers under Section 5A(1) of Central Excise Act, 1944 to amend notification No. 11/2017-Central Excise dated June 30, 2017. The amendment extends the implementation timeline for additional excise duty on unblended diesel from 2025 to 2026. Two specific modifications were made: first, in the Table against Serial No. 3, column (3), after item (ii) in the proviso, and second, in the proviso after Annexure, item (b). The notification takes effect from February 2, 2025. This amendment, deemed necessary in public interest, follows the previous modification made through notification No. 28/2024-Central Excise dated November 19, 2024.

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