Seeks to exempt Agriculture Infrastructure and Development Cess on blended fuels. - 03/2021 - Central Excise - Tariff

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 03/2021-Central Excise

New Delhi, the 1st February, 2021

G.S.R. 85 (E). – In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act) read with ¹[section 125 of the Finance Act, 2021 (13 of 2021)], the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable thereon under the ²[aforesaid section 125 of the Finance Act, 2021 (13 of 2021)], as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

Table

S. No.	Chapter or heading or sub-heading or tariff item	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	2710	5% ethanol blended petrol that is a blend, - (i) 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 may be, have been paid; and (ii) conforming to the Bureau of Indian Standards specification 2796.	Nil
2.	2710	10% ethanol blended petrol that is a blend, - (i) 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 Nil which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case maybe, have been paid and; (ii) conforming to the Bureau of Indian Standards specification 2796.	Nil
3.	2710 12 42	20% ethanol blended petrol that is a blend, - (i) consisting, by volume, of 80% motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 20% ethanol on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (ii) conforming to the Bureau of Indian Standards specification 17021.	Nil
3[3A	2710 12 43	12% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 88% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 12% 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 the Bureau of Indian Standards specification IS 17586.	Nil
3B	2710 12 44	15% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 85% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 15% 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 the Bureau of Indian Standards specification IS 17586.	Nil]
4.	2710 12 49	15% methanol blended petrol that is a blend,- (i) consisting of motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and of methanol and co-solvents on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (ii) conforming to the Bureau of Indian Standards specification 17076.	Nil
5.	2710	4[High speed diesel oil blended with bio -diesel, 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.]	Nil

Explanation. - For the purposes of goods described in column (3) of the said Table:-

(a) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, the additional duty of excise (Road and Infrastructure Cess) leviable under section 112 of Finance Act 2018 (13 of 2018), the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under ¹[section 125 of the Finance Act, 2021 (13 of 2021)], read with any relevant exemption notification for the time being in force;

(b) 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).

2. This notification shall come into force on the 2nd February, 2021.

[F. No.334/2/2021-TRU]

(Rajeev Ranjan)

Under Secretary to the Government of India

 

 

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NOTES:-

1. Substituted vide NOTIFICATION NO. 08/2021-Central Excise dated 08-04-2021 before it was read as

"clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law"

2. Substituted vide NOTIFICATION NO. 08/2021-Central Excise dated 08-04-2021 before it was read as

"aforesaid clause 116 of the Finance Bill, 2021"

3. Inserted vide NOTIFICATION NO. 15/2022-Central Excise dated 12-07-2022

4. Substituted vide NOTIFICATION NO. 15/2022-Central Excise dated 12-07-2022 before it was read as,

"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."