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Central Excise Notification (history)
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Notification No. 11/2017-Central Excise, Dated 30th June, 2017

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

Sl. No. Chapter or heading or sub-heading or tariff item Description of goods Rate
(1) (2) (3) (4)
1.   Omitted  
2. 2710 Motor spirit commonly known as petrol,-

(i) intended for sale without a brand name;

Rs. 2.98 per litre

    (ii) other than those specified at (i) Rs. 4.16 per litre
3. 2710 19 44, 2710 19 49

High speed diesel (HSD),-

(i) intended for sale without a brand name;

Rs. 4.83 per litre

    (ii) other than those specified at (i) Rs. 7.79 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 (Road and Infrastructure Cess) leviable under section 112 of Finance Act, 2018 (13 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,

(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 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 (Road and Infrastructure Cess) leviable under section 112 of Finance Act, 2018 (13 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,

(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" 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 (Road and Infrastructure Cess) leviable under section 112 of Finance Act, 2018 (13 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,

(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 39

Aviation Turbine Fuel drawn by the selected airline operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome 2%
7A 2710 19 39 Aviation Turbine Fuel 11%
8. 2711 11 00 Liquefied natural gas Nil
9. 2711 21 00 Natural gas (other than compressed natural gas) Nil
10. 2710 12 41, 2710 12 42, 2710 12 49, 2710 12 90 All goods other than goods at Sl. Nos. 2, 4 and 5. Nil

Explanation. - 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.

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