Government of India
Ministry of Finance
(Department of Revenue)
Notification
No. 14/2009-Central Excise
New Delhi, the 7th July, 2009
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), the Central Government, on 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 in the Ministry of Finance
(Department of Revenue) notification No. 4/2006-Central Excise, dated the 1st
March, 2006, published in the Gazette of India, Extraordinary, vide number
G.S.R. 94(E), dated the 1st March, 2006, namely:-
In the said notification, in the Table,-
(i) for S. No.7 and the entries relating thereto, the following S. Nos. and
entries shall be substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “7 |
27 |
Naphtha or Natural Gasoline Liquid for use in the manufacture of
fertilizer, if such fertilizer is cleared as such from the factory of production
|
Nil |
3 |
| 7A |
27 |
Naphtha or Natural Gasoline Liquid for use in the manufacture of ammonia:Provided that such ammonia is used in the manufacture of fertilizers and the
fertilizer so manufactured is cleared as such from the factory of production
|
Nil |
2 and 3”; |
(ii) for S. No. 17 and the entries relating thereto, the following S. No. and
entries shall be
substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “17. |
2710 11 |
Motor spirit commonly known as petrol,-
(i) intended for sale without a brand name;
(ii) other than those specified at (i) above. |
Rs. 5.35 per litre
Rs. 6.50 per litre |
-
-’’; |
(iii) S. No. 18 and the entries relating thereto shall be omitted;
(iv) for S. No. 19 and the entries relating thereto, the following S. No. and
entries shall be substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “19. |
2710 1930 |
High Speed Diesel (HSD),-(i) intended for sale without a brand
name;(ii) other than those specified at (i)above. |
Rs. 1.60 per litre Rs. 2.75 per litre |
- |
-’’; |
(v) after S. No. 24A and the entries relating thereto, the following S. No. and
entries shall
be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “24B. |
2710 |
High speed diesel oil blended with alkyl esters of long chain fatty
acids obtained from vegetable oils, commonly known as bio-diesels, 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
duties of excise have been paid.
Explanation.-For the purposes of this exemption “appropriate duties of excise”
shall mean the duties of excise leviable under the First Schedule and Second
Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty
of excise leviable under section 133 of the Finance Act, 1999
(27 of 1999) and the special additional
excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002),
read with any relevant exemption notification for the time being in force.
|
Nil |
-"; |
(vi) against S. No. 52C, for the entry in column (4), the entry “8%” shall be
substituted;
(vii) against S. No. 52D, for the entry in column (4), the entry “8%” shall be
substituted;
(viii) against S. No. 52E, for the entry in column (4), the entry “8%” shall be
substituted;
(ix) against S. No. 68A, for the entry in column (4), the entry “8%” shall be
substituted;
(x) against S. No. 80A, for the entry in column (4), the entry “8%” shall be
substituted;
(xi) against S.No. 82, for the entry in column (4), the entry “8%” shall be
substituted;
(xii) against S.No. 82A, for the entry in column (4), the entry “8%” shall be
substituted;
(xiii) against S.No. 86, for the entry in column (4), the entry “8%” shall be
substituted;
(xiv) against S.No. 86B, for the entry in column (4), the entry “8%” shall be
substituted;
(xv) against S.No. 87, for the entry in column (4), the entry “8%” shall be
substituted;
(xvi) against S.No. 87B, for the entry in column (4), the entry “8%” shall be
substituted;
(xvii) against S.No. 87C, for the entry in column (4), the entry “8%” shall be
substituted;
[F. No. 334/13 /2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note.- The principal notification No. 4/2006-Central Excise, dated the 1st
March, 2006 was published vide number G.S.R. 94(E), dated the 1st March, 2006,
and last amended vide notification No. 4/2009-Central Excise, dated the 24th
February, 2009, and published vide number G.S.R. 119(E), dated the 24th
February, 2009.