Exemption to 5% ethanol blended petrol from additional duty of excise - 038/2004 - Central Excise - Tariff

Rescinded Vide Notification No. 03/2018 - C. E., Dated 02-02-2018

Exemption to 5% ethanol blended petrol from additional duty of excise

Notification NO. 38/2004-CE

Dated 04/08/2004

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 111 of the Finance (No 2) Act, 1998 ( 21 of 1998) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts 5% ethanol blended petrol that is a blend ,-

a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 5% ¹[ ethanol on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid ]  and

b) conforming to Bureau of Indian Standards specification 2796, 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 111 of the Finance (No.2) Act, 1998 (21 of 1998), and the special additional excise duty leviable under section 147 of the Finance Act, 2002 ( 20 of 2002), read with any relevant exemption notification for the time being in force.

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. 354/62/2004-TRU]

(V. Sivasubramanian)

Deputy 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, "ethanol on which the 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