Seeks to prescribe rates of Road and Infrastructure Cess for exports of petrol and diesel - 10/2022 - Central Excise - Tariff

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION NO. No. 10/2022-Central Excise

New Delhi, the 30th June, 2022

G.S.R. 498(E).-In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of Finance Act, 2018 (13 of 2018), 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 below and falling within the Chapter, heading or subheading or tariff item of the Fourth Schedule to the said Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable thereon under section 112, read with the Sixth Schedule to the said Finance Act, 2018, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, namely: -

TABLE

S.No.	Chapter or heading or subheading or tariff item	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	2710	4[Motor spirit, commonly known as petrol, when cleared for export to countries other than Bhutan]	1[Nil]
5[1A.	2710	Motor spirit, commonly known as petrol, when cleared for export to Bhutan	Nil per litre]
2.	2710	6[High speed diesel oil, when cleared for export to countries other than Bhutan]	2[3[Nil]
7[3.	2710	High speed diesel oil, when cleared for export to Bhutan	Nil per litre]

2. ⁸[****]

3. This notification shall come into force on the 1st day of July, 2022.

[F. No. 354/15/2022-TRU]

VIKRAM VIJAY WANERE, Under Secy.

 

 

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NOTES:-

1.	Substituted vide NOTIFICATION NO. 20/2022-Central Excise dated 19-07-2022 w.e.f. 20-07-2022 before it was read as, "Re. 1 per litre"
2.	Substituted vide NOTIFICATION NO. 28/2022-Central Excise dated 31-08-2022 w.e.f. 01-09-2022 before it was read as, "Re. 1 per litre"
3.	Substituted vide Notification No. 12/2023-Central Excise, dated 03-03-2023 w.e.f. 04-03-2023, before it was read as, "Rs. 1.50 per litre"
4.	Substituted vide Notification No. 24/2024-Central Excise dated 02-09-2024 w.e.f. 03-09-2024 before it was read as, "Motor spirit, commonly known as petrol"
5.	Inserted vide Notification No. 24/2024-Central Excise dated 02-09-2024 w.e.f. 03-09-2024
6.	Substituted vide Notification No. 24/2024-Central Excise dated 02-09-2024 w.e.f. 03-09-2024 before it was read as, "High speed diesel oil"
7.	Inserted vide Notification No. 24/2024-Central Excise dated 02-09-2024 w.e.f. 03-09-2024
8.	Omitted vide Notification No. 24/2024-Central Excise dated 02-09-2024 w.e.f. 03-09-2024 before it was read as, "2. Nothing contained in this notification shall apply to any goods other than the goods cleared for export."