Section 5A - Power to grant exemption from duty of excise - Central Excise Act, 1944

Extract

Section 5A. Power to grant exemption from duty of excise.- (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or any part of the duty of excise leviable thereon: Provided that, unless specifically provided in such notification, no exemption therein shall apply to excisable goods which are produced or manufactured- (i) in a free trade zone or special economic zone and brought to any other place in India; or (ii) by a hundred per cent export-oriented undertaking and brought to any place in India. Explanation.- In this proviso, free trade zone , special economic zone and hundred per cent export-oriented undertaking shall have the same meanings as in Explanation 2 to sub-section (1) of section 3. 1 [(1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods.] (2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable. (1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section ( 1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods. . (2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. (3) An exemption under sub-section (1) or sub-section (2) in respect of any excisable goods from any part of the duty of excise leviable thereon (the duty of excise leviable thereon being hereinafter referred to as the statutory duty) may be granted by providing for the levy of a duty on such goods at a rate expressed in a form or method different from the form or method in which the statutory duty is leviable and any exemption granted in relation to any excisable goods in the manner provided in this sub-section shall have effect subject to the condition that the duty of excise chargeable on such goods shall in no case exceed the statutory duty. Explanation.- Form or method , in relation to a rate of duty of excise means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable. (4) Every notification issued under sub-rule (1), and every order made under sub-rule (2), of rule 8 of the Central Excise Rules, 1944, and in force immediately before the commencement of the Customs and Central Excises Laws (Amendment) Act, 1988 (29 of 1988) shall be deemed to have been issued or made under the provisions of this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section. 2 [ (5) Every notification issued under sub-section (1) or sub-section (2A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette. ] (6) 3 [***] -------------------------- Notes:- 1. Inserted vide THE FINANCE ACT, 2005 2. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, (5) Every notification issued under sub-section (1) or sub-Section (2A) shall,- (a) unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette; (b) also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations, Customs and Central Excise, New Delhi, under the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963). 3. Omitted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, (6) Notwithstanding anything contained in sub-section (5), where a notification comes into force on a date later than the date of its issue, the same shall be published and offered for sale by the said Directorate of Publicity and Public Relations on a date on or before the date on which the said notification comes into force.

28/2024 - Dated: 19-11-2024 - Central Excise - Tariff - Amendment in Notification No. 11/2017-Central Excise, dated the 30th June, 2017
27/2024 - Dated: 28-10-2024 - Central Excise - Tariff - Seeks to amend No. 11/2017-Central Excise, dated the 30th June,2017 so as to align it with amended Fourth Schedule to Central Excise Act, 1944
25/2024 - Dated: 17-9-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
24/2024 - Dated: 2-9-2024 - Central Excise - Tariff - Seeks to amend No. 10/2022-Central Excise, dated the 30th June , 2022 to exempt export of Petrol and Diesel from the RIC when exported to Bhutan.
23/2024 - Dated: 2-9-2024 - Central Excise - Tariff - Seeks to amend No. 04/2022-Central Excise, dated the 30th June, 2022 to exempt export of Petrol and Diesel from the Special Additional Excise Duty when exported to Bhutan.
22/2024 - Dated: 2-9-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to exempt export of ATF from the Special Additional Excise Duty when exported to Bhutan.
21/2024 - Dated: 30-8-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
20/2024 - Dated: 16-8-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude
17/2024 - Dated: 1-7-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
16/2024 - Dated: 14-6-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
15/2024 - Dated: 31-5-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
13/2024 - Dated: 30-4-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
12/2024 - Dated: 15-4-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
11/2024 - Dated: 3-4-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
10/2024 - Dated: 15-3-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
09/2024 - Dated: 29-2-2024 - Central Excise - Tariff - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel.
08/2024 - Dated: 29-2-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
07/2024 - Dated: 15-2-2024 - Central Excise - Tariff - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on export of Diesel.
06/2024 - Dated: 15-2-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
05/2024 - Dated: 2-2-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
04/2024 - Dated: 25-1-2024 - Central Excise - Tariff - Seeks to amend No. 11/2017-Central Excise, dated the 30th June, 2017 to extend the applicable date for levy of additional duty on unblended diesel from 1st April, 2024 to 1st April, 2025.
03/2024 - Dated: 15-1-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
02/2024 - Dated: 1-1-2024 - Central Excise - Tariff - Effective rates of Special Additional Excise Duty on petrol and diesel - Amendment in Notification No. 04/2022-Central Excise, dated the 30th June, 2022
01/2024 - Dated: 1-1-2024 - Central Excise - Tariff - Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude
42/2023 - Dated: 18-12-2023 - Central Excise - Tariff - Effective rates of Special Additional Excise Duty on petrol and diesel - Amendment in Notification No. 04/2022-Central Excise, dated the 30th June, 2022
41/2023 - Dated: 18-12-2023 - Central Excise - Tariff - Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude
40/2023 - Dated: 30-11-2023 - Central Excise - Tariff - Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude
39/2023 - Dated: 15-11-2023 - Central Excise - Tariff - Effective rates of Special Additional Excise Duty on petrol and diesel - Amendment in Notification No. 04/2022-Central Excise, dated the 30th June, 2022
38/2023 - Dated: 15-11-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude - Amendment in Notification No. 18/2022-Central Excise, dated the 19th July, 2022
37/2023 - Dated: 31-10-2023 - Central Excise - Tariff - Reduce SAED on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
36/2023 - Dated: 31-10-2023 - Central Excise - Tariff - Change in SAED on production of Petroleum Crude and export of ATF - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
35/2023 - Dated: 17-10-2023 - Central Excise - Tariff - Exemption to the excisable goods - Reduce the Special Additional Excise Duty on export of Diesel - Further amend Notif no. 04/2022-Central Excise, dated the 30th June, 2022.
34/2023 - Dated: 17-10-2023 - Central Excise - Tariff - SAED on production of Petroleum Crude and export of Aviation Turbine Fuel- Reduce rates - Notif. No. 18/2022-Central Excise, dated the 19th July, 2022 as amended.
33/2023 - Dated: 29-9-2023 - Central Excise - Tariff - Exemption to the excisable goods - Prescribe rates of SAED for exports of petrol and diesel - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022
32/2023 - Dated: 29-9-2023 - Central Excise - Tariff - SAED on production of Petroleum Crude and export of Aviation Turbine Fuel - entries substituted - Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th July, 2022
31/2023 - Dated: 15-9-2023 - Central Excise - Tariff - Reduce the Special Additional Excise Duty on export of Diesel - Notification No. 04/2022-Central Excise, dated the 30th June, 2022 as amended
30/2023 - Dated: 15-9-2023 - Central Excise - Tariff - Increase the Special Additional Excise Duty on production of Petroleum Crude and reduce the Special Additional Excise Duty on export of ATF - Notif No. 18/2022-Central Excise, dated the 19th July, 2022 as amended
29/2023 - Dated: 1-9-2023 - Central Excise - Tariff - Increase the Special Additional Excise Duty on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
28/2023 - Dated: 1-9-2023 - Central Excise - Tariff - SAED - reduce SAED on production of Petroleum Crude and increase Duty on export of ATF - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
27/2023 - Dated: 14-8-2023 - Central Excise - Tariff - Exemption to the excisable goods - Increase the Special Additional Excise Duty on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June.
26/2023 - Dated: 14-8-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Increase in rates - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
25/2023 - Dated: 31-7-2023 - Central Excise - Tariff - Prescribe rates of SAED for exports of petrol and diesel - High speed diesel oil -Rate made @ Rs. 1 per litre - Notification No. 04/2022-Central Excise, dated the 30th June, 2022 amended.
24/2023 - Dated: 31-7-2023 - Central Excise - Tariff - SAED on production of Petroleum Crude - Rate increased for “Rs. 4,250 per tonne” - Notification No. 18/2022-Central Excise, dated the 19th July, 2022 amended.
23/2023 - Dated: 14-7-2023 - Central Excise - Tariff - SAED on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th July, 2022
22/2023 - Dated: 15-5-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - reduction in SAED - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
21/2023 - Dated: 1-5-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude
20/2023 - Dated: 26-4-2023 - Central Excise - Tariff - Exemption from duty of excise - EOUs/EHTP/STP Units - EOUs/EHTP/STP Units and Goods Cleared to DTA - Amendment in Notification Nos. 22/2003-Central Excise and 23/2003-Central Excise dated 31/03/2003
19/2023 - Dated: 18-4-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - entry “Rs. Nil per litre” shall be substituted - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 to reduce the Special Additional Excise Duty on Diesel.
18/2023 - Dated: 18-4-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Increase the Special Additional Excise Duty on production of Petroleum Crude to Rs. 6400 per tonne - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
17/2023 - Dated: 3-4-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel.
16/2023 - Dated: 3-4-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
15/2023 - Dated: 31-3-2023 - Central Excise - Tariff - Effective Rate of Duty of excise - High speed diesel (HSD) - Seeks to amend Notification No. 11/2017-Central Excise, dated the 30th June, 2017
14/2023 - Dated: 20-3-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on Diesel.
13/2023 - Dated: 20-3-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
12/2023 - Dated: 3-3-2023 - Central Excise - Tariff - Exemption from Excise - Additional duty of excise leviable - Seeks to further amend No. 10/2022-Central Excise, dated the 30th June, 2022 , to reduce rate specified for High speed diesel oil
11/2023 - Dated: 3-3-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Seeks to Reduce the Special Additional Excise Duty on Diesel - Further amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022.
10/2023 - Dated: 3-3-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - increase the Special Additional Excise Duty on production of Petroleum Crude and reduce on export of Aviation turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
09/2023 - Dated: 15-2-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - High speed diesel oil - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022
08/2023 - Dated: 15-2-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Excise exemption - Seeks to amend Notification No.18/2022-Central Excise, dated the 19th July, 2022
07/2023 - Dated: 3-2-2023 - Central Excise - Tariff - Exemption to the excisable goods - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022
06/2023 - Dated: 3-2-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend Notification No.18/2022-Central Excise, dated the 19th July, 2022
05/2023 - Dated: 1-2-2023 - Central Excise - Tariff - Excise Exemption to Compressed Natural Gas (‘CNG’) when blended with Biogas or Compressed Biogas (‘CBG’)
04/2023 - Dated: 16-1-2023 - Central Excise - Tariff - Exemption to Excisable goods - Prescribe rates of SAED for exports of petrol and diesel - reduce the Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
03/2023 - Dated: 16-1-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Reduction in SAED - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
02/2023 - Dated: 2-1-2023 - Central Excise - Tariff - Exemption to the excisable goods - Rates of Special Additional Excise Duty for exports of petrol and diesel - SAED on Diesel reduced to NIL - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
01/2023 - Dated: 2-1-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Rate amended - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
43/2022 - Dated: 15-12-2022 - Central Excise - Tariff - Exemption to the excisable goods - Prescribe rates of SAED for exports of petrol and diesel Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel.
42/2022 - Dated: 15-12-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Reduction of SAED - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
41/2022 - Dated: 1-12-2022 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - reduce the SAED on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
40/2022 - Dated: 1-12-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine FueL - reduce SAED on production of Petroleum Crude - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
39/2022 - Dated: 16-11-2022 - Central Excise - Tariff - Reduction of Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
38/2022 - Dated: 16-11-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude - increase the SAED on production of Petroleum Crude - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022
37/2022 - Dated: 1-11-2022 - Central Excise - Tariff - Exemption to the excisable goods - Increase the Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
36/2022 - Dated: 1-11-2022 - Central Excise - Tariff - Reduce the Special Additional Excise Duty on production of Petroleum Crude and increase Special Additional Excise Duty export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
35/2022 - Dated: 15-10-2022 - Central Excise - Tariff - Exemption to the excisable goods - increase the Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
34/2022 - Dated: 15-10-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - change in rates - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to
33/2022 - Dated: 1-10-2022 - Central Excise - Tariff - Special Additional Excise Duty for exports of petrol and diesel - Change in rate of High speed diesel oil - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022.
32/2022 - Dated: 1-10-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Change in rates - Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th July, 2022.
31/2022 - Dated: 30-9-2022 - Central Excise - Tariff - Effective Rate of Duty of excise - Basic Excise Duty on Unblended Petrol and Diesel, in order to promote Blending in the country - extend the date for additional duty for unblended fuels - Seeks to further amend No. 11/2017-Central Excise.
30/2022 - Dated: 16-9-2022 - Central Excise - Tariff - Exemption to the excisable goods - decrease the Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
29/2022 - Dated: 16-9-2022 - Central Excise - Tariff - Decrease the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
28/2022 - Dated: 31-8-2022 - Central Excise - Tariff - Road and Infrastructure Cess for exports of petrol and diesel - increase cess on export of Diesel - Seeks to amend No. 10/2022-Central Excise, dated the 30th June, 2022.
27/2022 - Dated: 31-8-2022 - Central Excise - Tariff - Increase the Special Additional Excise Duty on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
26/2022 - Dated: 31-8-2022 - Central Excise - Tariff - Increase the Special Additional Excise Duty on production of Petroleum Crude export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
24/2022 - Dated: 18-8-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - decrease SAED on production of Petroleum Crude and increase on Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
23/02022 - Dated: 18-8-2022 - Central Excise - Tariff - Exemption to the excisable goods - Special Additional Excise Duty for exports of petrol and diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel
22/2022 - Dated: 2-8-2022 - Central Excise - Tariff - SAED on production of Petroleum Crude and export of Aviation Turbine Fuel -increase duty on production of Petroleum Crude and exempt export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
21/2022 - Dated: 2-8-2022 - Central Excise - Tariff - Special Additional Excise Duty for exports of petrol and diesel - reduce the Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
20/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Reduce rates of Road and Infrastructure Cess for exports of petrol and diesel - Seeks to amend No. 10/2022-Central Excise, dated the 30th June, 2022.
19/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Exemption to the excisable goods [Petrol, Diesel and Aviation Turbine Fuel] from Special Additional Excise Duty and Road and Infrastructure Cess when exported from units located in the Special Economic Zones (SEZ).
18/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and Aviation Turbine Fuel.
17/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Exemption to the excisable goods - reduce the Special Additional Excise Duty on exports of Petrol and Diesel - Notification No. 04/2022-Central Excise, dated the 30th June, 2022 amended.
16/2022 - Dated: 15-7-2022 - Central Excise - Tariff - Seeks to amend notification No. 11/2017 so as to extend the concessional rate of ATF on certain RCS routes
15/2022 - Dated: 12-7-2022 - Central Excise - Tariff - Seeks to amend Notification No. 03/2021-Central excise to exempt E12 and E15 blended fuel from Agriculture Infrastructure Development Cess (AIDC)
14/2022 - Dated: 12-7-2022 - Central Excise - Tariff - Seeks to exempt E12 and E15 blended fuel from Road and Infrastructure Cess (RIC)
12/2022 - Dated: 4-7-2022 - Central Excise - Tariff - Ethanol blended petrol - High speed diesel oil blended with bio -diesel - Effective Rate of Duty of excise - Seeks to amend Notification No. 11/2017-Central Excise, dated the 30th June, 2017
11/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to amend notification No. 04/2019-Central Excise ( Road and Infrastructure Cess)
10/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to prescribe rates of Road and Infrastructure Cess for exports of petrol and diesel
09/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to exempt Aviation Turbine Fuel, from the whole of the Special Additional Excise Duty
08/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to exempt certain applicable duties on petrol, diesel and ATF cleared for exports
07/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to exempt crude produced by a person which is in excess of crude petroleum oil produced by such person during the preceding Financial Year
06/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to exempt crude petroleum produced by a person whose annual production of the said goods during the preceding Financial Year was less than two million barrels
04/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Exemption to the excisable goods - Effective rates of Special Additional Excise Duty on petrol and diesel
03/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to amend notification No. 05/2019-Central Excise ( Special Additional Excise Duty)
02/2022 - Dated: 21-5-2022 - Central Excise - Tariff - Seeks to amend Notification No. 04/2019-Central Excise reducing Road and Infratructure Cess (RIC) on Petrol and Diesel.
01/2022 - Dated: 1-2-2022 - Central Excise - Tariff - Effective Rate of Duty of excise - increase Basic Excise Duty on Unblended Petrol and Diesel, in order to promote Blending in the country - Seeks to further amend Notification No. 11/2017-Central Excise, dated 30th June, 2017
10/2021 - Dated: 29-12-2021 - Central Excise - Tariff - Seeks to amend notification no. 03/2019-Central Excise to align with HSN 2022 w.e.f. 1.1.2022
9/2021 - Dated: 3-11-2021 - Central Excise - Tariff - Seeks to amend Notification No. 04/2019-Central Excise reducing Road and Infratructure Cess (RIC) on Petrol and Diesel.
08/2021 - Dated: 8-4-2021 - Central Excise - Tariff - Seeks to amend central excise notifications to make changes consequential to enactment of Finance Act, 2021.
07/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to amend notification Nos. 10/2018-Central Excise, 11/2018-Central Excise, 12/2018-Central Excise and 13/2018-Central Excise, all dated 2nd February, 2018
06/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt E-20 fuel from Road and Infrastructure Cess.
05/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt M-15 fuel from Road and Infrastructure Cess.
04/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to amendment in Notification No. 28/2002-Central Excise, dated the 13th May, 2002
03/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt Agriculture Infrastructure and Development Cess on blended fuels.
02/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to amendment in Notification No. 05/2019-Central Excise, dated the 6th July, 2019
01/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to amendment in Notification No. 11/2017-Central Excise, dated the 30th June, 2017
07/2020 - Dated: 21-10-2020 - Central Excise - Tariff - Notification regarding exemption of duties of Central Excise against scrips issued under the RoSL scheme for apparel and made-ups sectors.
06/2020 - Dated: 5-5-2020 - Central Excise - Tariff - Seeks to amend Notification No. 04/2019-Central Excise, dated the 6th July, 2019
05/2020 - Dated: 5-5-2020 - Central Excise - Tariff - Seeks to amend Notification No. 05/2019-Central Excise, dated the 6th July, 2019
04/2020 - Dated: 13-3-2020 - Central Excise - Tariff - Seeks to amend notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by ₹ 1 per litre.
03/2020 - Dated: 13-3-2020 - Central Excise - Tariff - Seeks to amend notification No. 05/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Special Additional Excise Duty (SAED) on petrol and diesel by ₹ 2 per litre.
02/2020 - Dated: 14-2-2020 - Central Excise - Tariff - Notification regarding exemption of duties of Central Excise against scrips issued under the 2% Additional ad hoc incentive for mobile phones.It may also be noted that the central excuse notification No. 02/2020 - central excuse has been mentioned as 02/2019-central Excise
01/2020 - Dated: 14-2-2020 - Central Excise - Tariff - Notification regarding exemption of duties of Central Excise against scrips issued under the RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector.
09/2019 - Dated: 31-12-2019 - Central Excise - Tariff - Seeks to amend notification No. 11/2017-Central Excise dated 30-06-2017, so as to align it with amended Fourth Schedule to Central Excise Act.
07/2019 - Dated: 22-8-2019 - Central Excise - Tariff - Seeks to extend the validity of 2% Basic Excise Duty on ATF drawn from RCS-UDAN airport or heliport or waterdrome
06/2019 - Dated: 6-7-2019 - Central Excise - Tariff - Seeks to exempt crude petroleum oil produced in specified oil fields under production sharing contracts or in the exploration blocks offered under the New Exploration Licensing Policy (NELP) through international competitive bidding.
05/2019 - Dated: 6-7-2019 - Central Excise - Tariff - Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.
04/2019 - Dated: 6-7-2019 - Central Excise - Tariff - Seeks to increase the effective rate of Road and Infrastructure Cess as additional duty of excise on Petrol and Diesel.
03/2019 - Dated: 6-7-2019 - Central Excise - Tariff - Seeks to increase the basic excise duty on specified goods in chapter 24 under section 5A of the Central Excise Act 1944.
02/2019 - Dated: 6-7-2019 - Central Excise - Tariff - Seeks to further amend notification No. 11/2017-Central Excise dated 30th June 2017 so as to omit an entry with respect to chapter 24.
01/2019 - Dated: 9-4-2019 - Central Excise - Tariff - Seeks to further amend Notification Nos. 20/2015-Central Excise and No. 21/2015-Central Excise both dated 08.04.2015 to incorporate procedure for utilisation of paperless MEIS and SEIS scrips
52/2017 - Dated: 30-6-2017 - Customs -Tariff - Seeks to prescribe effective rate of duty on goods specified in the notification
028/2002 - Dated: 13-5-2002 - Central Excise - Tariff - Exemption rates of special additional duty on motor spirit and high speed diesel