Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to increase the RIC on exports of High speed diesel oil outside India.
Ministry of Finance, Department of Revenue, has issued Notification No. 18/2026-Central Excise dated 11 April 2026 to amend Notification No. 11/2026-Central Excise dated 26 March 2026 relating to Road and Infrastructure Cess on exports of high speed diesel oil outside India. The amendment has been made in exercise of powers under Section 5A of the Central Excise Act, 1944 read with Section 112 of the Finance Act, 2018, with the Central Government stating that it is necessary in the public interest. As per the notification, in the Table of the earlier notification, against serial number 2, the entry in column (4) has been substituted with “Rs. 31.5 per litre.” The notification further provides that the amendment shall come into force with immediate effect. Issued under G.S.R. 276(E), the notification has been signed by Under Secretary Dheeraj Sharma under file number F. No. 190349/13/2026-TRU. It also records that the principal notification being amended was originally published in the Gazette of India on 26 March 2026 vide G.S.R. 210(E). The amendment revises the specified rate of Road and Infrastructure Cess applicable to exports of high speed diesel oil by substituting the rate in the existing notification without introducing any additional provisions or conditions.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
Notification No. 18/2026-Central Excise | Dated: 11th April, 2026
G.S.R. 276(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 “Rs. 31.5 per litre” shall be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principalnotification 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.
