The Ministry of Finance (MoF), on April 30, 2026, issued a notification under Section 5A of the Central Excise Act, 1944 read with Section 112 of the Finance Act, 2018, amending Notification No. 11/2026-Central Excise dated March 26, 2026. The amendment has been made in public interest to revise the applicable excise duty structure.
Specifically, in the table of the principal notification, against serial number 2, the entry in column (4) has been substituted to “Nil”, effectively providing exemption (nil rate of duty) for the specified goods covered under that entry. This indicates a complete removal of excise duty liability on such goods.
The notification comes into force from May 1, 2026. This amendment is part of ongoing rationalisation of indirect taxes, ensuring relief or policy alignment for specified goods under the central excise regime.
[Notification No. 21/2026-Central Excise]
