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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 13/2018-Central Excise
New Delhi, the 2nd February, 2018
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 clause 110 of
the Finance Bill, 2018 (4 of 2018), 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, the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts 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, from the whole of the additional duty of excise (Road and
Infrastructure Cess) leviable thereon under the aforesaid clause of the Finance
Bill, 2018.
Explanation. - For the purposes of this notification, -
(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 clause 110 of the Finance Bill,
2018 (4 of 2018) 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; and
(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).
(Gunjan Kumar Verma)
Under Secretary to the Government of India
[F. No.
334/04/2018-TRU]
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