|
S.No |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
|
OMITTED - 1. |
Motor spirit , commonly known as petrol |
Rupees six per litre |
|
1A |
Motor spirit, (commonly known as petrol) when intended for use in ethanol blended petrol, that is, a blend
a) consisting by volume, of 95% Motor spirit, (commonly known as petrol), or which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid, and
(b) conforming to Bureau of Indian Standards specification 2796 subject to following the procedure laid down in the Central Excise (Removal of Goods) at Concessional Rate of Duty for Manufacture of Excisable Goods Rules, 2001. |
Five Rupees and seventy paise per litre |
|
1B |
5% ethanol blended petrol that is a blend.-
(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 the appropriate duties of excise have been paid, and
(b) conforming to Bureau of Indian Standards specification 2796.
Explanation : for the purposes of thus exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) 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 |
Nil |
|
(Above Sl. No. 1A & 1B has been substituted vide Ntf. No. 12/2004-CE, Dt. 04/02/2004 Effect from the 1st day of March, 2004, effective upto and inclusive of the 30th day of June, 2004.) |
[OLD -
1A |
Motor spirit, (commonly known as petrol) when intended for use in ethanol blended petrol , that is , a blend
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 the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796 subject to following the procedure laid down in the Central Excise (Removal of Goods) at Concessional Rate of Duty for Manufacture of Excisable Goods Rules , 2001. |
Five rupees and seventy paise per litre |
|
1B |
5% ethanol blended petrol that is a blend, -
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 the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796.
Explanation: For the purposes of this exemption “appropriate duties of excise” shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (1 of 1986), 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. |
Nil |
|
(Above Sl. No. 1A & 1B has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003 Upto and inclusive of the 29th day of February, 2004.) ] |
[OLD -
1A |
Motor spirit, (commonly known as petrol) when intended for use in ethanol blended petrol , that is , a blend
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 the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796 subject to following the procedure laid down in the Central Excise ( Removal of Goods) at Concessional Rate of Duty for Manufacture of Excisable Goods Rules , 2001.
|
Five rupees and seventy paise per litre |
|
1B |
5% ethanol blended petrol that is a blend ,-
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 the appropriate duties of excise have been paid, and
b) conforming to Bureau of Indian Standards specification 2796.
Explanation: For the purposes of this exemption “appropriate duties of excise” shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 ( 1 of 1986), 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
|
Nil ] |
(Sl.No.1A & 1B has been inserted vide Notification No.62/2002-CE, dated 31/12/2002 & This notification shall remain in force upto and inclusive of the 28th day of February , 2003)
|
|
OMITTED - 2. |
High speed diesel oil |
Nil |
|
3 |
5% ethanol blended petrol that is a blend ,-
(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 [OLD- ethanol on which the appropriate duties of excise have been paid], and
(In above clause the words "ethanol on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid" has been substituted vide NTF. NO. 20/2017-CE, DT. 03/07/2017)
(b) conforming to Bureau of Indian Standards specification 2796.
Explanation 1 For the purposes of this exemption ³appropriate duties of excise² shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of 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.
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).
(Above Explanation numbered & explanation 2 has been added vide NTF. NO. 20/2017-CE, DT. 03/07/2017)
|
Nil |
|
(S. No. 3 has been inserted vide NTF. NO. 40/2004-CE, DT. 04/08/2004) |
|
4 |
10% ethanol blended petrol that is a blend ,-
(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 [OLD- ethanol on which the appropriate duties of excise have been paid], and
(In above clause (a) the words "ethanol on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid" has been substituted vide NTF. NO. 20/2017-CE, DT. 03/07/2017)
(b) conforming to Bureau of Indian Standards specification 2796.
Explanation 1 For the purposes of this exemption “appropriate duties of excise” shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of 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.
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).
(Above Explanation numbered & explanation 2 has been added vide NTF. NO. 20/2017-CE, DT. 03/07/2017)
|
Nil |
|
5 |
High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, upto 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 upto 20% bio-diesel on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid [OLD- bio-diesel on which the appropriate duties of excise have been paid.]
(In above para the words "bio-diesel on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid" has been substituted vide NTF. NO. 20/2017-CE, DT. 03/07/2017)
Explanation 1-For the purposes of this exemption “appropriate duties of excise” shall mean the duties of excise leviable under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 notification No. 4/2006-Central Excise dated the 1st March, 2006, published vide No. G.S.R.94(E), dated the 1st March, 2006 and notification No. 28/2002-Central Excise dated the 13th May 2002, published vide No. G.S.R.361(E), dated the 13th May 2002.
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).
(Above Explanation numbered & Explanation 2 has been added vide NTF. NO. 20/2017-CE, DT. 03/07/2017)
|
Nil |
(Above Sl.No. 5 has been inserted vide NTF. NO. 08/2009-CE, DT. 07/07/2009)
(S. No. 4 has been inserted vide NTF. NO. 63/2008-CE, DT. 24/12/2008) |