CBIC amends Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India
Ministry of Finance, Department of Revenue, has issued Notification No. 21/2026-Central Excise dated April 30, 2026, amending Notification No. 11/2026-Central Excise dated March 26, 2026, to revise the rate of Road and Infrastructure Cess (RIC) applicable on exports of high-speed diesel oil outside India. Exercising powers under Section 5A of the Central Excise Act, 1944, read with Section 112 of the Finance Act, 2018, the Central Government has substituted the existing entry in column (4) of the Table against serial number 2 with “Nil”. The amendment has been notified in the Gazette of India through G.S.R. 326(E) and will come into force with effect from May 1, 2026. The notification states that the amendment has been made in the public interest and forms part of continuing revisions to Notification No. 11/2026-Central Excise, which was originally issued on March 26, 2026. The principal notification had previously been amended by Notification No. 18/2026-Central Excise dated April 11, 2026. With this latest amendment, the RIC rate specified for exports of high-speed diesel oil outside India stands revised to Nil from the effective date.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2026-Central Excise | Dated: 30th April, 2026
G.S.R. 326(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 112 of Finance Act, 2018 (13 of 2018), the Central Government, 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), No. 11/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210 (E), dated the 26th March, 2026, namely:-
In the said notification, in the Table, against serial number 2, in column (4), for the entry, the entry “Nil” shall be substituted.
2. This notification shall come into force with effect from 1st May, 2026.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 11/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 210 (E), dated the 26th March, 2026 and last amended by Notification No. 18/2026-Central Excise dated 11th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 276(E), dated 11th April, 2026.
