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TMI BlogEffective Rate of Duty of exciseX X X X Extracts X X X X X X X X Extracts X X X X ..... nder the said Schedule to the Excise Act , as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: Provided that nothing contained in this notification shall apply to 53 [ goods specified against Sl. No. 7 and 7C ] of the said table after 21 [ the expiry of a period of three years from the date of commencement of operations of the Regional Connectivity Scheme (RCS)- Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome as notified by the Ministry of Civil Aviation or till the end of scheme period whichever is earlier ] . Table Sl. No. Chapter or heading or sub-heading or tariff item 19 [****] Description of goods Rate (1) (2) (3) (4) 1. 20 [** ** *] 2. 2710 Motor spirit commonly known as petrol,- (i) intended for sale without a brand name; 27 [ ₹ 1.40 per litre ] (ii) other than those specified at (i) 43 [ Provided that, with effect from the 1st day of November, 2022, nothing contained in this Sl. No. shall apply to motor spirit, commonly known as petrol, which is intended for retail sale to consumers, not so blended with ethanol or methanol as conforming to Bureau of Indian Standards specifications f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Nil 5B. 2710 12 49 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 the Bureau of Indian Standards specification 17076. Nil ] 38 [ 5C. 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 5D. 2710 12 44 15% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 85% motor spirit, (commonly k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst serial number 2A of the Table above before the 1st day of November, 2022; (b) the goods specified against serial number 3A of the Table above before the 1st day of April, 51 [ 2025 ]] 12 [ 35 [ Explanation 1 ] . - The amendments made, in Sl Nos. 2, 3, 4, 5 and 6, vide notification No. 9/2018-Central Excise, dated the 2nd February, 2018, published in Gazette of India, Extraordinary, Part II, and Section 3, Sub-section (i), vide number G.S.R. 135 (E), dated the 2nd February, 2018, shall not apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018.] 36 [ Explanation 2 : For the purposes of goods described in column (3) against serial numbers 4,5,5A,5B 40 [ , 5C, 5D ] and 6 of the Table:- (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated 02-02-2018 13 . Substituted vide Notification No. 19/2018 (C.E.) Dated 06-04-2018 , before it was read as , under clause 110 of the Finance Bill, 2018 (4 of 2018) 14 . Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as 5 [₹ 4.48 per litre] 15 . Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as 6 [₹ 5.66 per litre] 16 . Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as 7 [₹ 6.33 per litre] 17 . Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as 8 [₹ 8.69 per litre] 18 . Inserted vide Notification No. 22/2018-Central Excise dated 10-10-2018 19 . Omitted vide Notification No. 02/2019-Central Excise dated 06-07-2019 before it was read as of the First Schedule 20 . Omitted vide Notification No. 02/2019-Central Excise dated 06-07-2019 before it was read as 1. 24 All Goods Nil 21 . Substituted vide Notification No. 07/2019-Central Excise New Delhi, the 22nd August, 2019 w.e.f. 26-08-2019 before it was read a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002) , 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) . Nil 32 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 5. 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 which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid and; (ii) conforming to Bureau of Indian Standards specification 2796. Explanation. - For the purposes of this entry:- (a) appropriate duties of excise shall mean the duties of excise leviable under the Fourth Schedule to the Central Excise Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 41, 2710 12 42, 2710 12 49, 2710 12 90 ] 35 . Numbered vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as Explanation 36 . Inserted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 37 . 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 38. Inserted vide NOTIFICATION NO. 12/2022-Central Excise dated 04-07-2022 39 . Substituted vide NOTIFICATION NO. 12/2022-Central Excise dated 04-07-2022 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. 40 . Inserted vide NO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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