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 the expiry of a period of three years from the date of commencement of operations of the Regional Connectivity Scheme (RCS)- Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome as notified by the Ministry of Civil Aviation or till the end of scheme period whichever is earlier.
Table
(i) intended for sale without a brand name;
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.
(i) without a brand name;
Provided that, with effect from the 1st day of April, 2025, 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.
(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.
(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;
(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.
(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.
(a) consisting, by volume, of 85% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 15% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid; and
(b) conforming to the Bureau of Indian Standards specification IS 17586.
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, 2025".
Annexure
Explanation 1 - The amendments made, in Sl Nos. 2, 3, 4, 5 and 6, vide notification No. 9/2018-Central Excise, dated the 2nd February, 2018, published in Gazette of India, Extraordinary, Part II, and Section 3, Sub-section (i), vide number G.S.R. 135 (E), dated the 2nd February, 2018, shall not apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018.
Explanation 2: For the purposes of goods described in column (3) against serial numbers 4,5,5A,5B,5C, 5D 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 section 125 of the Finance Act, 2021 (13 of 2021), 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).
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