[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. 11/2017-Central Excise
New Delhi, the
30th June, 2017
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)
(hereinafter referred to as the Excise Act) and in supersession of Notification
No. 12/2012-Central Excise, dated the 17th March, 2012 published in the Gazette
of India, Extraordinary, Part II, section 3, Sub- section (i), vide G.S.R. 163
(E ) dated the 17th March, 2012 except as respects things done or omitted to be
done before such supersession, the Central Government, on being satisfied that
it is necessary in the public interest so to do, hereby exempts the excisable
goods of the description specified in column (3) of the Table below and falling
within the Chapter, heading or sub-heading or tariff item of the Fourth
Schedule to the Excise Act, as specified in the corresponding entry in column
(2) of the said Table, from so much of the duty of excise specified thereon
under the said Schedule to the Excise Act, as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (4) of
the said Table:
Provided that nothing contained in this notification
shall apply to goods specified against Sl. No. 7 of the said table after 25th
Day of August 2019.
Table
Sl. No. |
Chapter or
heading or sub-heading or tariff item of the First Schedule |
Description of
goods |
Rate |
(1) |
(2) |
(3) |
(4) |
1. |
24 |
All
Goods |
Nil |
2. |
2710 |
Motor
spirit commonly known as petrol,- (i)
intended for sale without a brand name; (ii)
other than those specified at (i) |
Rs.
8.48 per litre
Rs.
9.66 per litre |
3. |
27101930 |
High
speed diesel (HSD),- (i)
intended for sale without a brand name; (ii)
other than those specified at (i) |
Rs.
10.33 per litre
Rs.
12.69 per litre |
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 Bureau of Indian Standards
specification 2796. Explanation. - For the
purposes of this entry: - (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 the Finance (No.2) Act, 1998 (21 of 1998) 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, (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),
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). |
Nil |
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 Nil which the appropriate central tax, State
tax, Union territory tax or integrated tax, as the case maybe, have been paid
and; (ii)
conforming to Bureau of Indian Standards
specification 2796. Explanation.
-
For the purposes of this entry: - (a) "appropriate
duties of excise" shall mean the duties of excise leviable under the
Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional
duty of excise as leviable under the Finance (No.2) Act, 1998 (21 of 1998)
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, (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),
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).
|
Nil |
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 the appropriate central tax, State tax, Union territory
tax or integrated tax, as the case maybe, have been paid. Explanation.
-
For the purposes of this entry: - (a) "appropriate
duties of excise" Nil 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 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, (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),
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). |
Nil |
7. |
2710
19 20 |
Aviation
Turbine Fuel drawn by operators or cargo operators from the Regional
Connectivity Scheme (RCS) airports |
2% |
8. |
2711
11 00 |
Liquefied
natural gas |
Nil |
9. |
2711
21 00 |
Natural
gas (other than compressed natural gas) |
Nil |
10. |
2710
12 11 |
All
goods other than goods at Sl. Nos. 2, 4 and 5. |
Nil |
2. This
notification shall come into force with effect from the 1st day of July, 2017.
[F.No.354/119/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
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