Central Excise Notification
2022

Notification No. 31/2022 -Central Excise, Dated 30th September, 2022

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2022-Central Excise, dated 1st February, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 90(E), dated the 1st February, 2022, 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. 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:-

In the said notification,-

I. in the Table, -

(i) against Sl. No. 2, in column (3), after item (ii), the following proviso shall be inserted, namely:-

"Provided that, with effect from the 1st day of November, 2022, nothing contained in this Sl. No. shall apply to motor spirit, commonly known as petrol, which is intended for retail sale to consumers, not so blended with ethanol or methanol as conforming to Bureau of Indian Standards specifications from time to time for blended motor spirit.";

(ii) after Sl. No. 2 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

"2A.

2710

Motor spirit commonly known as petrol which is intended for retail sale, not so blended with ethanol or methanol as conforming to Bureau of Indian Standards specifications from time to time for blended motor spirit- (i)without a brand name; (ii)with a brand name.

Rs. 3.40 per litre

Rs. 4.60 per litre";

(iii) against Sl. No. 3, in column (3), after item (ii), the following proviso shall be inserted, namely:-

"Provided that, with effect from the 1st day of April, 2023, nothing contained in this Sl. No. shall apply to High Speed Diesel (HSD), which is intended for retail sale to consumers, not so blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels as conforming to Bureau of Indian Standards specifications from time to time for blended diesel.";

(iv) after Sl. No. 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

"3A.

27101930

High speed diesel (HSD) intended for retail sale, not so blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels as conforming to Bureau of Indian Standards specifications from time to time for blended diesel -

(i) without a brand name;

(ii) with a brand name.

Rs. 3.80 per litre

Rs. 6.20 per litre";

II. After the Table, the following proviso shall be inserted, namely: -

"Provided that nothing contained in this notification shall apply to-

(a) the goods specified against serial number 2A of the Table above before the 1st day of November, 2022;

(b) the goods specified against serial number 3A of the Table above before the 1st day of April, 2023".

[F. No. 190354/295/2021-TRU]

(Vikram Wanere)

Under Secretary to the Government of India

Note: - The principal notification 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 by notification No.16/2022-Central Excise, dated the 15th July, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 579 (E), dated the 15th July, 2022.