Budget 2025: CBIC amends notification No. 11/2017-Central Excise dated 30th June, 2017 so as to extend the date of implementation of additional duty of excise on unblended diesel vide Notification No. 01/2025-Central Excise| Dated: 1st February, 2025.
In a recent move, the Central Board of Indirect Taxes and Customs (CBIC) amended Notification No. 11/2017-Central Excise, originally issued on June 30, 2017. The amendment, published under Notification No. 01/2025-Central Excise on February 1, 2025, extends the deadline for implementing the additional excise duty on unblended diesel. The new date for the duty to come into effect is now set for 2026 instead of 2025, as initially planned. This adjustment impacts the timeline specified in the notification’s table against Serial No. 3 and modifies the proviso after the annexure. The extension is aimed at providing more time for industry stakeholders to comply with the regulatory requirements. The revised notification will take effect on February 2, 2025. This amendment follows a previous change made in November 2024, underlining the government’s ongoing adjustments to the excise framework.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01/2025-Central Excise| Dated: 1st February, 2025
G.S.R. 107(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) notification No. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017, namely:-
In the said notification,-
(i) in the Table, against SI No. 3, in column (3), after item (ii), in the proviso, for the figures “2025”, the figures “2026” shall be substituted;
(ii) after Annexure, in the proviso, in item (b), for the figures “2025”, the figures “2026” shall be substituted.
2. This notification shall come into force on the 2nd day of February, 2025.
[F. No. 334/03/2025-TRU]
(Amreeta Titus)
Deputy Secretary to the Government of India
Note – The principal notification No. 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017 and last amended vide notification No. 28/2024-Central Excise, dated the 19th November, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 716 (E), dated the 19th November, 2024.
