Exemption rates of special additional duty on motor spirit and high speed diesel - 028/2002 - Central Excise - Tariff

Exemption rates of special additional duty on motor spirit and high speed diesel

Notification No. 28/2002-Central Excise

Dated 13/05/2002

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 147 of the Finance Act, 2002 ( 20 of 2002), and in supersession of the notification of the Government of India in the Ministry of Finance( Department of Revenue) No 19/2002-Central Excise, dated the 1st March , 2002 [ G.S.R 140(E), dated the 1st March, 2002], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and specified in column(2) of the Table hereto annexed , from so much of the special additional excise duty leviable thereon under sub-section(1) of section 147 of the said Finance Act, as is in excess of the amount indicated in the corresponding entry in column (3) of the said Table, namely:-

Table

S.No	Description of goods	Rate
(1)	(2)	(3)
1.	4[Omitted]
2.	4[Omitted]
3	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% 5[ 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. 6[Explanation 1] : 11[appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the 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 13[section 125 of the Finance Act, 2021 (13 of 2021)], read with any relevant exemption notification for the time being in force] 6[ 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). ]	Nil
2[4	10% ethanol blended petrol that is a blend ,- (a) consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 10% 7[ 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. 8[Explanation]: 11[appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the 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 13[section 125 of the Finance Act, 2021 (13 of 2021)], read with any relevant exemption notification for the time being in force] 8[ 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). ]	Nil]
12[4A.	20% ethanol blended petrol that is a blend, - (a) 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 (b) conforming to the Bureau of Indian Standards specification 17021. Explanation .- (a) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the 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 13[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), the 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).	Nil
4B.	15% methanol blended petrol that is a blend, - (a) 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 (b) conforming to Bureau of Indian Standards specification 17076. Explanation .- (a) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the 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 13[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), the 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).	Nil]
14[4C.	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 may be, have been paid; and (b) conforming to the Bureau of Indian Standards specification 17586. Explanation .- (i) Appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise (Road and Infrastructure Cess) leviable under section 112 of the 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 section 125 of the Finance Act, 2021 (13 of 2021), read with any relevant exemption notification for the time being in force. (ii) 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), the 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).	Nil
4D.	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 may be, have been paid; and (b) conforming to Bureau of Indian Standards specification 17586. Explanation .- (i) Appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise (Road and Infrastructure Cess) leviable under section 112 of the 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 section 125 of the Finance Act, 2021 (13 of 2021), read with any relevant exemption notification for the time being in force. (ii) 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), the 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)	Nil]
3[5	15[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.] 10[Explanation.]- 11[appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the 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 13[section 125 of the Finance Act, 2021 (13 of 2021)], read with any relevant exemption notification for the time being in force] 10[ 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) ]	Nil]

(G. D. Lohani)

Under Secretary to the Government of India

F. No B10/3/2002-TRU

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Notes :

1. As amended by Notification No. 62/2002 dated 31/12/2002; 16/2003 dated 1-3-2003; 12/2004 dated 4-2-2004 and 40/2004 dated 4-8-2004

2. Sr. No.4 inserted vide notification no. Notification No. 63/2008-CE dated -24-12-2008

3. Sr. no. 5 inserted vide notification no. 8/2009 CE dated 7-7-2009

4. Omitted vide Not.15/2017 - Dated 30-6-2017, w.e.f.  1st day of July, 2017, before it was read as,

1.	Motor spirit , commonly known as petrol	Rupees six per litre
2.	High speed diesel oil	Nil

5. Substituted vide Not.20/2017 - Dated 3-7-2017, before it was read as, "ethanol on which the appropriate duties of excise have been paid"

6. Explanation renumbered vide Not.20/2017 - Dated 3-7-2017 and after Explanation 1, as so numbered, the Explanation 2, inserted.

7. Substituted vide Not.20/2017 - Dated 3-7-2017, before it was read as, "ethanol on which the appropriate duties of excise have been paid"

8. Explanation renumbered vide Not.20/2017 - Dated 3-7-2017 and after Explanation 1, as so numbered, the Explanation 2, inserted.

9. Substituted vide Not.20/2017 - Dated 3-7-2017, before it was read as, "bio-diesel on which the appropriate duties of excise have been paid."

10. Explanation renumbered vide Not.20/2017 - Dated 3-7-2017 and after Explanation 1, as so numbered, the Explanation 2, inserted

11. Substituted vide Notification No. 04/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as

"For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and 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.

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 133 of the Finance Act, 1999 (27 of 1999) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with notification No. 4/2006-Central Excise dated the 1st March, 2006, published vide No. G.S.R.94(E), dated the 1st March, 2006 and notification No. 28/2002-Central Excise dated the 13th May 2002, published vide No. G.S.R.361(E), dated the 13th May 2002."

12. Inserted vide Notification No. 04/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021

13. 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"

14. Inserted vide NOTIFICATION NO. 13/2022-Central Excise dated 12-07-2022

15. Substituted vide NOTIFICATION NO. 13/2022-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, upto 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 upto 20% ⁹[ bio-diesel on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid ]"