Section 106 - Amendment of Chapter 27 of Fourth Schedule. - Finance Act, 2021

Amendment of Chapter 27 of Fourth Schedule. 106. In the Fourth Schedule to the Central Excise Act, in Chapter 27, with effect from the 1st day of January, 2020, (i) for the entry in column (2) occurring against tariff item 27101249, the entry ---- M15 Fuel conforming to standard IS 17076 shall be substituted and shall be deemed to have been substituted; (ii) for the entry in column (4) occurring against tariff item 2710 20 10, the entry 14% + ₹ 15.00 per litre shall be substituted and shall be deemed to have been substituted; (iii) for the entry in column (4) occurring against tariff item 2710 20 20, the entry 14% + ₹ 15.00 per litre shall be substituted and shall be deemed to have been substituted.