Exempts high speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils - 21/2009 - Central Excise - Tariff

Rescinded Vide Notification No. 05/2018 - C. E., Dated 02-02-2018

Exempts high speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils

Notification No. 21/2009-Central Excise

New Delhi, the 7th July, 2009

G.S.R. 479(E) - 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 133 of the Finance Act, 1999 ( 27 of 1999), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts 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% ¹[ bio-diesel, on which 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 leviable thereon.

²[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.

³[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). ]

[F .No. 334/13/2009-TRU]

(Prashant Kumar)

Under Secretary to the Government of India

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Notes:-

1. Substituted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as, " bio-diesel, on which appropriate duties of excise have been paid "

2. Renumbered vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017

3. Inserted vide  Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017