NTF. NO. 11/2017-CE, DT. 30/06/2017
Seeks to supersede notification 12/2012-central excise
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act) and in supersession of Notification No. 12/2012-Central Excise, dated the 17th March, 2012 published in the Gazette of India, Extraordinary, Part II, section 3, Sub- section (i), vide G.S.R. 163 (E ) dated the 17th March, 2012 except as respects things done or omitted to be done before such supersession, the Central Government, on 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 sub-heading or tariff item of the Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under 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 goods specified against Sl. No. 7 of the said table after 25th Day of August 2019.
Table
|
Sl. No. |
Chapter or heading or sub-heading or tariff item of the First Schedule |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
24 |
All Goods |
Nil |
|
2. |
2710 |
Motor spirit commonly known as petrol,-
(i) intended for sale without a brand name;
(ii) other than those specified at (i) |
Rs. 6.48 per litre
Rs. 7.66 per litre
[OLD- Rs. 4.48 per litre
Rs. 5.66 per litre]
[OLD- Rs. 8.48 per litre
Rs. 9.66 per litre]
|
|
3. |
27101930 |
High speed diesel (HSD),-
(i) intended for sale without a brand name;
(ii) other than those specified at (i) |
Rs. 8.33 per litre
Rs. 10.69 per litre
[OLD-Rs. 6.33 per litre
Rs. 8.69 per litre
[OLD- Rs. 10.33 per litre
Rs. 12.69 per litre]
|
|
4. |
2710 |
5% ethanol blended petrol that is a blend,-
(i) consisting, by volume, of 95% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% 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 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 Finance Act, 2018 (13 of 2018) [OLD- under clause 110 of the Finance Bill, 2018 (4 of 2018) ][OLD- the additional duty of excise leviable under 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,
(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 |
|
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 Act, 1944 (1 of 1944), the additional duty of excise (Road and Infrastructure Cess) leviable under section 112 of Finance Act, 2018 (13 of 2018) [OLD- under clause 110 of the Finance Bill, 2018 (4 of 2018) ] [OLD- the additional duty of excise as leviable under 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,
(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 |
|
6. |
2710 |
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 the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid.
Explanation.- For the purposes of this entry:-
(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 (Road and Infrastructure Cess) leviable under section 112 of Finance Act, 2018 (13 of 2018) [OLD- under clause 110 of the Finance Bill, 2018 (4 of 2018) ] [OLD-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 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 |
|
7. |
27101920 |
Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports |
2% |
|
8. |
27111100 |
Liquefied natural gas |
Nil |
|
9. |
27112100 |
Natural gas (other than compressed natural gas) |
Nil |
|
10. |
27101211
27101212
27101213
27101219
27101220
27101290 |
All goods other than goods at Sl. Nos. 2, 4 and 5. |
Nil |
(In above table in column 3 at Sl. No. 4,5 and 6 the words & figures "under section 112 of Finance Act, 2018 (13 of 2018)" has been substituted vide NTF. NO. 19/2018-CE, DT. 06/04/2018 )
(In above table column (4) at Sl. No. 2 & 3 has been substituted vide NTF. NO. 22/2017-CE, DT. 03/10/2017 wef 04/10/2017)
(In above table column 4 at Sl. No. 2, 3 - substituted, column 3 at Sl. No.4, 5 & 6 in explanation the words, brackets and figures substituted vide NTF. NO. 09/2018-CE, DT. 02/02/2018 )
Explanation. - 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.
(Above Explanation has been inserted vide NTF. NO. 16/2018-CE, DT. 02/02/2018)
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F.No.354/119/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
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