𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟬𝟭/𝟮𝟬𝟮𝟱-𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗘𝘅𝗰𝗶𝘀𝗲 (𝗗𝗮𝘁𝗲𝗱 𝟬𝟭.𝟬𝟮.𝟮𝟬𝟮𝟱) Subject: Further amendment to Notification No. 11/2017-Central Excise – Extension of concessional duty validity 📢 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. 𝗟𝗶𝗻𝗸 𝗶𝗻 𝗳𝗶𝘀𝘁 𝗰𝗼𝗺𝗺𝗲𝗻𝘁

🏛️ 𝗕𝗮𝗰𝗸𝗴𝗿𝗼𝘂𝗻𝗱 𝗖𝗼𝗻𝘁𝗲𝘅𝘁 𝗧𝗵𝗲 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁, in the public interest, periodically issues notifications under Section 5A(1) of the Central Excise Act, 1944 to exempt or reduce excise duty on specified goods. 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟭𝟭/𝟮𝟬𝟭𝟳-Central Excise, dated 30th June 2017, granted such concessions for specified petroleum products. These exemptions/concessions often include a validity period, which needs periodic extension based on administrative or policy decisions.

🧾 𝗪𝗵𝗮𝘁 𝗧𝗵𝗶𝘀 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗗𝗼𝗲𝘀 This Notification No. 01/2025-Central Excise, issued on 1st February 2025, extends the validity period of excise duty concessions from the year 2025 to 2026 by amending the principal notification (11/2017).

✏️ 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁𝘀 𝗶𝗻 𝗗𝗲𝘁𝗮𝗶𝗹 𝟭)𝗖𝗵𝗮𝗻𝗴𝗲 𝗶𝗻 𝗧𝗮𝗯𝗹𝗲 𝗔𝗴𝗮𝗶𝗻𝘀𝘁 𝗦𝗲𝗿𝗶𝗮𝗹 𝗡𝗼. 𝟯: Column (3) includes a proviso referring to the year up to which the concessional rate is valid. 𝗧𝗵𝗶𝘀 𝘆𝗲𝗮𝗿 𝗵𝗮𝘀 𝗯𝗲𝗲𝗻 𝗮𝗺𝗲𝗻𝗱𝗲𝗱: 𝗢𝗹𝗱 𝗧𝗲𝘅𝘁: “2025” 𝗡𝗲𝘄 𝗧𝗲𝘅𝘁: “2026”

✅ 𝗜𝗺𝗽𝗮𝗰𝘁: The excise duty concession continues for an additional year (up to 2026) for the relevant product(s) listed under Sl. No. 3. 𝟮)𝗖𝗵𝗮𝗻𝗴𝗲 𝗶𝗻 𝗣𝗿𝗼𝘃𝗶𝘀𝗼 𝗔𝗳𝘁𝗲𝗿 𝗔𝗻𝗻𝗲𝘅𝘂𝗿𝗲 (𝗶𝘁𝗲𝗺 (𝗯)): The proviso attached to the Annexure also contained a cut-off year, which has now been amended: 𝗢𝗹𝗱 𝗬𝗲𝗮𝗿: “2025” 𝗡𝗲𝘄 𝗬𝗲𝗮𝗿: “2026” ✅ 𝗜𝗺𝗽𝗮𝗰𝘁: Ensures consistency and continuity in the documentary or procedural provisions tied to the concession.

🔗 𝗥𝗲𝗳𝗲𝗿𝗲𝗻𝘁𝗶𝗮𝗹 𝗖𝗵𝗮𝗶𝗻 🧾 𝗣𝗿𝗶𝗻𝗰𝗶𝗽𝗮𝗹 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: Notification No. 11/2017-Central Excise dated 30.06.2017 (G.S.R. 793(E)) 🛠️ 𝗟𝗮𝘀𝘁 𝗔𝗺𝗲𝗻𝗱𝗲𝗱 𝗕𝘆: Notification No. 28/2024-Central Excise dated 19.11.2024 (G.S.R. 716(E)) 📁 𝗖𝘂𝗿𝗿𝗲𝗻𝘁 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: Notification No. 01/2025-Central Excise dated 01.02.2025 (To be published as G.S.R.…(E))

📌 𝗣𝗿𝗮𝗰𝘁𝗶𝗰𝗮𝗹 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗳𝗼𝗿 𝗜𝗻𝗱𝘂𝘀𝘁𝗿𝘆 👷 Petroleum companies/refiners who are availing concessional excise duty under Notification No. 11/2017 can continue to do so till 2026 without needing to seek fresh exemption or change their pricing strategies. 🧾 Manufacturers or dealers dealing in goods under Sl. No. 3 of the notification must update their compliance systems and documentation to reflect this extended date. 📊 Financial forecasts or tax planning strategies for FY 2025–26 can now be aligned with this extended concession period.