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Date: 02-09-2024
Notification No: Notification No. 23/2024-Central Excise
Issuing Authority: Central Excise  
Type: Tariff
File No: [F. No. 190354/257/2023-TRU]
Subject: Seeks to amend No. 04/2022-Central Excise, dated the 1 30th June , 2022 to exempt export of Petrol and Diesel from the Special Additional Excise Duty when exported to Bhutan.
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. 23/2024-Central Excise
New Delhi, the 2nd September, 2024

G.S.R. ...(E). - In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944)
read with section 147 of 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),  published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numberG.S.R. 492 (E), dated the 30th June, 2022, namely:-

In the said notification,-

(a) in the Table,-
(i) against S. No. 1, for the entry in column (3), the entry “Motor spirit, commonly known as petrol, when
cleared for export to countries other than Bhutan” shall be substituted;

(ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted,
namely:-

(1) (2) (3) (4)
“1A. 2710 Motor spirit, commonly known as
petrol, when cleared for export to
Bhutan
Nil per litre”;

 (iii) against S. No. 2, for the entry in column (3), the entry “High speed diesel oil, when cleared for export
to countries other than Bhutan” shall be substituted;

(iv) after S. No. 2 and the entries relating thereto, the following S. No. and entries shall be inserted,
namely:-

(1) (2) (3) (4)
“3. 2710 High speed diesel oil, when cleared for
export to Bhutan
Nil per litre”;

 (b) paragraph 2 shall be omitted.

3. This notification shall come into force on the 3rd September, 2024.

[F. No. 190354/257/2023-TRU]
(Amreeta Titus)
Deputy Secretary to the Government of India

Note: The principal was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 492 (E), dated the 30thand was last amended vide notification No. 09/2024-Central Excise, dated the 29th February, 2024
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 149(E),
dated the 29th February, 2024.

       

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