Government Revises Road and Infrastructure Cess on High-Speed Diesel Exports via Notification No. 48/2026

The Ministry of Finance, functioning through the Department of Revenue, has recently introduced a crucial amendment concerning the export of petroleum products. Through the issuance of Notification No. 48/2026-Central Excise, dated 1 September 2026, the Central Government has officially modified the prevailing duty structure applicable to outbound shipments of high-speed diesel oil.

This regulatory update specifically targets the Road and Infrastructure Cess (RIC), raising the applicable rate from a completely exempted status (Nil) to Rs. 1 per litre. For the assessee engaged in the export of such petroleum products, this marks a significant shift in the compliance and pricing framework, effective immediately upon its publication in the Official Gazette on 1 September 2026.

Statutory Framework and Legislative Authority

The Central Government derives its authority to alter, exempt, or impose such levies through specific statutory provisions embedded within India's fiscal legislation. The current modification has been executed by invoking the powers granted under two primary legal statutes: