Government of India
Ministry of Finance
(Department of Revenue)
Notification
No. 8/2009-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), read with sub-section (3) of section 147 of the
Finance Act, 2002 (20 of 2002),
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), No. 28/2002-Central Excise, dated the 13th May, 2002,
published vide number
G.S.R.361 (E), dated the 13th May, 2002, namely:-
In the said notification, in the Table, after S. No. 4 and the entries relating
thereto, the following shall be added at the end, namely:-
| (1) |
(2) |
(3) |
| “5 |
High speed diesel oil blended with alkyl esters of long chain fatty acids
obtained from vegetable oils, commonly known as bio-diesels, upto 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 upto 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 the 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 notification No.
4/2006-Central Excise dated the 1st March, 2006, published vide No. G.S.R.94(E),
dated
the 1st March, 2006 and notification No. 28/2002-Central Excise dated the 13th
May 2002, published vide No. G.S.R.361(E), dated the 13th May 2002.
|
Nil”. |
[F .No. 334/13/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Note - The principal notification No. 28/2002-Central Excise, dated the 13th
May, 2002 was published vide G.S.R 361 (E), dated the 13th May 2002 and last
amended vide notification No. 63/2008- Central Excise, dated the 24th December,
2008, published vide No.G.S.R.886 (E) dated the 24th December, 2008.