Seeks to amend Notification No. 03/2021-Central excise to exempt E12 and E15 blended fuel from Agriculture Infrastructure Development Cess (AIDC) - 15/2022 - Central Excise - Tariff

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MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION NO. 15/2022-Central Excise

New Delhi, the 12th July, 2022

G.S.R. 536(E).- In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with 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 makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 03/2021- Central Excise, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 85(E), dated the 1st February, 2021, namely:-

1. In the said notification, in the Table,-

(i) after S. No. 3 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

“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

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”;

(ii) against Sl. No. 5, in column (2), for the portion beginning with the words “High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils” and ending with the words “Integrated tax, as the case maybe, have been paid”, the following shall be substituted, namely: -

“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.”

[F. No. CBIC-190354/295/2021-TRU]

VIKRAM VIJAY WANERE, Under Secy.

Note : The principal notification No. 03/2021-Central Excise, dated the 1st February, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 85(E), dated the 1st February, 2021 and last amended vide notification No.08/2021-Central Excise dated the 8th April, 2021, vide number G.S.R. 252 (E), dated the 8th April, 2021.