CBIC amends the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil
The Ministry of Finance, Department of Revenue, has issued Notification No. 14/2026-Central Excise dated 11 April 2026 to amend the Eighth Schedule to the Finance Act, 2002 for revising the tariff rate of Special Additional Excise Duty on high speed diesel oil. The notification states that the Central Government, being satisfied that the duty rate requires an increase and that immediate action is necessary, has exercised its powers under Section 3B of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002. As per the amendment, against Item No. 2 in the Eighth Schedule, the existing entry in column (3) has been substituted with “Rs. 24 per litre.” The notification specifies that the change comes into force with immediate effect. The decision has been formalized through G.S.R. 272(E) and signed by the Under Secretary, Dheeraj Sharma, under file number F. No. 190349/13/2026-TRU. The amendment directly alters the specified duty rate applicable to high speed diesel oil by revising the figure in the statutory schedule without introducing any additional conditions or provisions.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 14/2026-Central Excise | Dated: 11th April, 2026
G.S.R. 272(E).— WHEREAS, the Central Government on being satisfied that the Special Additional Excise Duty leviable under Section 147 of the Finance Act, 2002 (20 of 2002) 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 147 of the Finance Act, 2002, the Central Government, hereby directs that the Eighth Schedule to the said Finance Act, 2002, shall be amended in the following manner, namely: –
In the Eighth Schedule to the Finance Act, 2002, against Item No. 2, for the entry in column (3), the entry “Rs. 24 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.
