CBIC Circular

notification no 15 2026 central excise dated 11 apr 2026

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 15/2026-Central Excise

New Delhi, the 11
th
April, 2026
G.S.R...(E).-WHEREAS, the Central Government on being satisfied that the Road and
Infrastructure Cess leviable under Sections 111 and 112 of the Finance Act, 2018 (13 of 2018) on
High speed diesel oil, should be increased and that circumstances exist which render it necessary to
take immediate action.
NOW, therefore, in exercise of powers conferred by Section 3B of Central Excise Act, 1944
(1 of 1944) read with Section 8A of the Customs Tariff Act, 1975 (51 of 1975) and Sections 111 and
112 of the Finance Act, 2018, the Central Government, hereby directs that the Sixth Schedule to the
said Finance Act, 2018, shall be amended in the following manner, namely: -
In the Sixth Schedule to the Finance Act, 2018, against Item No. 2, for the entry in column
(3), the entry "Rs. 36 per litre" shall be substituted.

2. This notification shall come into force with immediate effect.




[F. No. 190349/13/2026-TRU]


(Dheeraj Sharma)
Under Secretary to Government of India
notification no 15 2026 central excise dated 11 apr 2026 | iKargos | Freight Forwarding & Logistics Company India