Notification/Circular No.: 38/2026-Central Excise (G.S.R. 631(E)) and 39/2026-Central Excise (G.S.R. 632(E)) dated July 15, 2026
Applicable Act/Rule: Central Excise Act, 1944; Finance Act, 2002
Applicable Section/Rule: Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002
Effective Date: July 16, 2026
Notification No. 38/2026-Central Excise amends Notification No. 06/2026-Central Excise dated March 26, 2026 (G.S.R. 205(E)), which was last amended by Notification No. 36/2026-Central Excise dated June 30, 2026 (G.S.R. 537(E)).
Notification No. 39/2026-Central Excise amends Notification No. 08/2026-Central Excise dated March 26, 2026 (G.S.R. 207(E)), which was last amended by Notification No. 37/2026-Central Excise dated June 30, 2026 (G.S.R. 538(E)).
Both notifications are issued by the Ministry of Finance, Department of Revenue. The notifications are applicable to entries specified in the Tables of the respective principal notifications.
In Notification No. 06/2026-Central Excise, in the Table: against serial number 1, in column (4), for the entry, the entry “Rs. 2.5 per litre” shall be substituted; against serial number 2, in column (4), for the entry, the entry “Rs. 15.5 per litre” shall be substituted.
In Notification No. 08/2026-Central Excise, in the Table: against serial number 1, in column (4), for the entry, the entry “Rs. 14.5 per litre” shall be substituted.
Both notifications shall come into force with effect from July 16, 2026.
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