CBEC exempts 10% Ethanol Blended Petrol from the Additional Duty of Excise (Road and Infrastructure Cess)levied under Clause 110 of the Finance Bill 2018

Feb 02, 2018 | by Avantis RegTech Legal Research Team

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The Central Government has exempted:

1.       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 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 2796,

2.       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 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,

from the whole of the additional duty of excise (Road and Infrastructure Cess) leviable thereon under the aforesaid clause of the Finance Bill, 2018.

[Notification No. 11/2018-Central Excise] [Notification No. 12/2018-Central Excise]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2018/cx-tarr2018/ce11-2018.pdf

http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2018/cx-tarr2018/ce12-2018.pdf


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