NTF. NO. 14/2009-CE, DT. 07/07/2009

Amends principal notification No. 4/2006-Central Excise, dated the 1st March, 2006

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), the Central Government, on 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 in the Ministry of Finance (Department of Revenue) notification No. 4/2006-Central Excise, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1st March, 2006, namely:-

In the said notification, in the Table,-

(i) for S. No.7 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)
“7	27	Naphtha or Natural Gasoline Liquid for use in the manufacture of fertilizer, if such fertilizer is cleared as such from the factory of production	Nil	3
7A	27	Naphtha or Natural Gasoline Liquid for use in the manufacture of ammonia: Provided that such ammonia is used in the manufacture of fertilizers and the fertilizer so manufactured is cleared as such from the factory of production	Nil	2 and 3”;

(ii) for S. No. 17 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)
“17.	2710 11	Motor spirit commonly known as petrol,-
		(i) intended for sale without a brand name;	Rs. 5.35 per litre	-
		(ii) other than those specified at (i) above.	Rs. 6.50 per litre	-’’;

(iii) S. No. 18 and the entries relating thereto shall be omitted;

(iv) for S. No. 19 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)
“19.	2710 1930	High Speed Diesel (HSD),-
		(i) intended for sale without a brand name;	Rs. 1.60 per litre	-
		(ii) other than those specified at (i) above.	Rs. 2.75 per litre	-’’;

(v) after S. No. 24A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“24B.	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 duties of excise have been paid. Explanation.-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 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.	Nil	-";

(vi) against S. No. 52C, for the entry in column (4), the entry “8%” shall be substituted;

(vii) against S. No. 52D, for the entry in column (4), the entry “8%” shall be substituted;

(viii) against S. No. 52E, for the entry in column (4), the entry “8%” shall be substituted;

(ix) against S. No. 68A, for the entry in column (4), the entry “8%” shall be substituted;

(x) against S. No. 80A, for the entry in column (4), the entry “8%” shall be substituted;

(xi) against S.No. 82, for the entry in column (4), the entry “8%” shall be substituted;

(xii) against S.No. 82A, for the entry in column (4), the entry “8%” shall be substituted;

(xiii) against S.No. 86, for the entry in column (4), the entry “8%” shall be substituted;

(xiv) against S.No. 86B, for the entry in column (4), the entry “8%” shall be substituted;

(xv) against S.No. 87, for the entry in column (4), the entry “8%” shall be substituted;

(xvi) against S.No. 87B, for the entry in column (4), the entry “8%” shall be substituted;

(xvii) against S.No. 87C, for the entry in column (4), the entry “8%” shall be substituted;

[F. No. 334/13 /2009-TRU]

(Prashant Kumar)
Under Secretary to the Government of India

Note.- The principal notification No. 4/2006-Central Excise, dated the 1st March, 2006 was published vide number G.S.R. 94(E), dated the 1st March, 2006, and last amended vide notification No. 4/2009-Central Excise, dated the 24th February, 2009, and published vide number G.S.R. 119(E), dated the 24th February, 2009.

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