CBEC exempts certain blend of High Speed Diesel Oil 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 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 central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid, 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. 13/2018-Central Excise]


URL: http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2018/cx-tarr2018/ce13-2018.pdf


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