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Date: 06-07-2019
Notification No: Notification No. 4/2019-Central Excise
Issuing Authority: Central Excise  
Type: Tariff
File No: F. No.334/3/2019-TRU
Subject: Seeks to increase the effective rate of Road and Infrastructure Cess as additional duty of excise on Petrol and Diesel.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 4/2019-Central Excise

New Delhi, the 6th July, 2019

G.S.R. (E). – In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of 2018), read with section 5A of the Central Excise Act, 1944 (1 of 1944) (herein after referred to as the Excise Act), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable thereon under section 112 read with the Sixth Schedule to the said Finance Act, 2018, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

Table
S.
No.
Chapter or heading
or sub-heading or
tariff item
Description of goods
Rate
(1)  (2)  (3)  (4)
1.  2710 Motor spirit, commonly known as petrol Rs. 9 per litre
2.  2710 High speed diesel oil  Rs. 9 per litre

[F. No.334/3/2019-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

       

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