In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 147 of the Finance Act, 2002 (20 of 2002), and in supersession of the notification of the Government of India in the Ministry of Finance( Department of Revenue) No 19/2002-Central Excise, dated the 1st March . 2002 [ G.S.R 140(E), dated the 1st March, 2002], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and specified in column(2) of the Table hereto annexed , from so much of the special additional excise duty leviable thereon under sub-section(l) of section 147 of the said Finance Act, as is in excess of the amount indicated in the corresponding entry in column (3) of the said Table, namely:-
Table
(a) 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 appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid , and
(b) conforming to Bureau of Indian Standards specification 2796.
Explanation 1: 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 DeveloDment Cessl leviable under section 125 of the Finance Act. 2021 (13 of 2021), read with any relevant exemption notification for the time beina in force
Explanation 2- "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).
(a) 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 appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid , and
Explanation: 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
Explanation 2.- "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-201 7(13 of 2017).
(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.
Explanation .-
(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).
(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 Bureau of Indian Standards specification 17076.
Explanation.-
(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 Cessl 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).
Explanation.- 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
Explanation 2.- "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 Intearated Goods and Services Tax Act. 2017(13 of 2017).
F. No B10/3/2002-TRU
(G. D. Lohani)
Under Secretary to the Government of India