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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2021-Central Excise
New Delhi, the 1st February, 2021
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 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. 11/2017-Central
Excise,
dated the 30th June, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th
June, 2017, namely:-
1. In the said notification, in the TABLE,-
(i)
against Sl. No. 2, -
(a) in column (4), for the entry against item (i) of
column (3), the entry “Rs. 1.40 per litre” shall be substituted;
(b) in
column (4), for the entry against item (ii) of column (3), the entry “Rs. 2.60
per litre” shall be substituted;
(ii) against Sl. No. 3, -
(a) in
column (4), for the entry against item (i) of column (3), the entry “Rs. 1.80
per litre” shall be substituted;
(b) in column (4), for the entry against
item (ii) of column (3), the entry “Rs. 4.20 per litre” shall be substituted;
(iii) for Sl. No. 4 and the entries relating thereto, the following Sl. No.
and entries shall be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
| “4. |
2710 |
5% ethanol blended petrol that is a blend, -
(i) consisting, by
volume, of 95% motor
spirit, (commonly known as petrol), on which
the appropriate duties of excise have been
paid and of 5% ethanol on
which the
appropriate central tax, State tax, Union
territory tax
or integrated tax, as the case
maybe, have been paid; and
(ii) conforming to the Bureau of Indian
Standards specification 2796. |
Nil |
(iv) for Sl. No. 5 and the entries relating thereto, the following Sl. Nos. and entries shall be substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
| “5. |
2710 |
10% ethanol blended petrol that is a blend, -
(i)
consisting, by volume, of 90% Motor
spirit, (commonly known as
petrol), on which
the appropriate duties of excise have been
paid
and of 10% ethanol on which the
appropriate central tax, State tax,
Union
territory tax or integrated tax, as the case
maybe, have
been paid and;
(ii) conforming to the Bureau of Indian
Standards
specification 2796 |
Nil |
| 5A |
2710 12 42 |
20% ethanol blended petrol that is a blend, -
(a) consisting, by
volume, of 80% motor
spirit (commonly known as petrol), on which
the appropriate duties of excise have been
paid and, of 20% 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 17021. |
Nil |
| 5B |
2710 12 49 |
15% methanol blended petrol that is a blend,
-
(a) consisting
of motor spirit (commonly
known as petrol), on which the appropriate
duties of excise have been paid and of
methanol and co-solvents 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 17076. |
Nil |
(v) for Sl. No. 6 and the entries relating thereto, the following Sl. No and entries shall be
substituted, namely: -
| (1) |
(2) |
(3) |
(4) |
| “6. |
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 Central tax,
State tax, Union territory tax or Integrated
tax, as the case maybe, have been paid. |
Nil"; |
(vi) against Sl. No. 10, for the entries in column (2), the entries “2710 12 41,
2710 12 90” shall be substituted.
2. In the said notification, the
Explanation shall be numbered as Explanation 1 thereof and after Explanation 1,
as so numbered, the following Explanation shall be inserted,
namely:-
“Explanation 2: For the purposes of goods described in column (3) against serial
numbers 4,5,5A,5B and 6 of the Table:-
(a) 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
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 clause 116 of the Finance Bill, 2021 (15 of 2021), which, by
virtue of the
declaration made in the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), has the force of law, read with any
relevant exemption notification for
the time being in force;
(b)
“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).”
3. This notification shall come into
force on the 2nd February, 2021.
4. Nothing contained in this notification
shall apply to the goods manufactured on or before the 1st February, 2021 and
cleared on or after the 2nd February, 2021.
[F.No.334/02/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the
Government of India
Note. - The principalnotification No. 11/2017-Central Excise, dated the 30th June, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 793(E), dated the 30th June, 2017 and last amended vide notification
No.19/2018-Central Excise dated 31st December,2019, vide number G.S.R. 980 (E),
dated the 31st December, 2019.
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