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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 13/2022-Central Excise
New Delhi, the 12th July, 2022
G.S.R…(E).- In exercise of the powers conferred by sub-section (1) of section
5A of the Central Excise Act, 1944
(1 of 1944), read with sub-section (3) of section 147 of the Finance Act, 2002
(20 of 2002), 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, Ministry of Finance
(Department of Revenue) No.
28/2002-Central Excise, dated the 13th May, 2002, published in the Gazette of
India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 361(E), dated the 13th May,
2002, namely:-
In the said notification, in the Table,-
(i) after S. No. 4B and the entries relating thereto, the following S. Nos and
entries shall be inserted, namely:
-
| (1) |
(2) |
(3) |
| “4C. |
12% ethanol blended petrol that is a blend, -
(a) consisting, by volume, of 88% motor spirit (commonly known as petrol), on
which
the appropriate duties of excise have been paid and, of 12% ethanol on which the
appropriate Central tax, State tax, Union territory tax or Integrated tax, as
the case
may be, have been paid; and
(b) conforming to the Bureau of Indian Standards specification 17586.
Explanation .-
(i) Appropriate duties of excise shall mean the duties of excise as leviable
under the
Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty
of
excise (Road and Infrastructure Cess) leviable under section 112 of the Finance
Act,
2018 (13 of 2018), the special additional excise duty leviable under section 147
of the
Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture
Infrastructure and Development Cess) leviable under section 125 of the Finance
Act,
2021 (13 of 2021), read with any relevant exemption notification for the time
being in
force.
(ii) Appropriate Central tax, State tax, Union territory tax and Integrated tax
shall
mean the Central tax, State tax, Union territory tax and Integrated tax as
leviable under
the Central Goods and Services Tax Act, 2017 (12 of 2017), the State Goods and
Services Tax Act of the State concerned, the Union Territory Goods and Services
Tax
Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of
2017).
|
Nil |
| 4D. |
15% ethanol blended petrol that is a blend, -
(a) consisting, by volume, of 85% motor spirit (commonly known as petrol), on
which
the appropriate duties of excise have been paid and, of 15% ethanol on which the
appropriate Central tax, State tax, Union territory tax or Integrated tax, as
the case
may be, have been paid; and
(b) conforming to Bureau of Indian Standards specification 17586.
|
Nil |
| |
Explanation .-
(i) Appropriate duties of excise shall mean the duties of excise as leviable
under the
Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty
of
excise (Road and Infrastructure Cess) leviable under section 112 of the Finance
Act,
2018 (13 of 2018), the special additional excise duty leviable under section 147
of the
Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture
Infrastructure and Development Cess) leviable under section 125 of the Finance
Act,
2021 (13 of 2021), read with any relevant exemption notification for the time
being in
force.
(ii) Appropriate Central tax, State tax, Union territory tax and Integrated tax
shall
mean the central tax, State tax, Union territory tax and integrated tax as
leviable under
the Central Goods and Services Tax Act, 2017 (12 of 2017), the State Goods and
Services Tax Act of the State concerned, the Union Territory Goods and Services
Tax
Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of
2017)”:
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(ii) against Sl. No. 5, in column (2), for the portion beginning with the words
“High speed diesel oil blended
with alkyl esters of long chain fatty acids obtained from vegetable oils” and
ending with the words
“integrated tax, as the case maybe, have been paid”, the following shall be
substituted, namely: -
“High speed diesel oil blended with bio -diesel, up to 20% by volume, that is, a
blend, consisting 80% or more of
high speed diesel oil, on which the appropriate duties of excise have been paid
and, up to 20% bio -diesel on
which the appropriate Central tax, State tax, Union territory tax or Integrated
tax, as the case maybe, have been
paid.”.
[F.No. CBIC-190354/295/2021-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note. - The principal notification No. 28/2002-Central Excise, dated the 13th
May, 2002 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 361(E), dated
the 13th May, 2002 and last amended by notification No. 08/2021-Central Excise,
dated the 8th April,
2021 vide number G.S.R. 252(E), dated the 8th April, 2021.
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