NTF. NO. 08/2019-CE, DT. 31/12/2019
- Document type
- Notification
- Dated
- Category
- Tariff
Amendment in Fourth Schedule of Central Excise Act 1944
Amendment in Fourth Schedule of Central Excise Act 1944
G.S.R. 978(E). - In exercise of the powers conferred by section 3C 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 amendments in the Fourth Schedule to the Central Excise Act, 1944 namely:
In the Fourth Schedule, in Chapter 27, –
(i) for SUPPLEMENTARY NOTES, the following supplementary notes shall be substituted, namely:-
“SUPPLEMENTARY NOTES:
In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.
Illustration: IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.”;
(ii) for sub-heading 2710 12, tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto, the following shall be substituted, namely: -
| “271012 | – – | Light oils and preparations: | Unit | Rate of duty |
| – – – | Naphtha: | |||
| 27101221 | – – – – | Light Naphtha | kg. | .... |
| 27101222 | – – – – | Heavy Naphtha | kg. | .... |
| 27101229 | – – – – | Full range Naphtha | kg. | .... |
| – – – | Solvent 60/80, Solvent 50/120 and Solvent 145/205(Petroleum Hydrocarbon solvents) as specified under standard IS 1745: | |||
| 27101231 | – – – | Solvent 60/80 | kg. | .... |
| 27101232 | – – – – | Solvent 50/120 | kg. | .... |
| 27101239 | – – – – | Solvent 145/205 | kg. | .... |
| – – – | Motor Gasoline conforming to standard IS 2796, IS 17021 or IS 17026: | |||
| 27101241 | – – – – | Motor Gasoline conforming to standard IS 2796 | kg. | 14%+Rs. 15.00 per litre |
| 27101242 | – – – – | E 20 Fuel conforming to standard IS 17021 | kg. | 14%+Rs. 15.00 per litre |
| 27101249 | – – – – | M15 Fuel conforming to standard IS 17026 | kg. | 14%+Rs. 15.00 per litre |
| 27101250 | – – – | Aviation Gasoline conforming to standard IS 1604 | kg. | .... |
| 27101290 | – – – | Other | kg. | 14%+Rs. 15.00 per litre |
| 271019 | — | Other: | ||
| 27101920 | – – – | Solvent 125/240 (Petroleum Hydrocarbon solvent) as specified under standard IS 1745 | kg. | .... |
| – – | Kerosene intermediate and oils obtained from Kerosene intermediate: | |||
| 27101931 | – – – – | Kerosene intermediate | kg. | .... |
| 27101932 | – – – – | Kerosene conforming to standard IS 1459 | kg. | .... |
| 27101939 | – – – – | Aviation Turbine Fuels, Kerosene Type conforming to standard IS 1571 | kg. | 14% |
| – – – | Gas Oil and oils obtained from Gas oil: | |||
| 27101941 | – – – – | Gas oil | kg. | .... |
| 27101942 | – – – – | Vacuum gas oil | kg. | .... |
| 27101943 | – – – – | Light diesel oil conforming to standard IS 15770 | kg. | .... |
| 27101944 | – – – – | Automotive diesel fuel, not containing Bio-diesel, conforming to standard IS 1460 | kg. | 14%+Rs. 15.00 per litre |
| 27101949 | – – – – | High flash high speed diesel fuel conforming to standard IS 16861 | kg. | 14%+Rs. 15.00 per litre |
| – – | Fuel oils conforming to standard IS 1593: | |||
| 27101951 | – – – – | Grade LV | kg. | .... |
| 27101952 | – – – – | Grade MV1 | kg. | .... |
| 27101953 | – – – – | Grade MV2 | kg. | .... |
| 27101959 | – – – – | Grade HV | kg. | .... |
| – – – | Fuels (Class F) or Marine Fuels conforming to standard IS 16731: | |||
| 27101961 | – – – – | Distillate oil | kg. | .... |
| 27101969 | – – – – | Residual oil | kg. | .... |
| – – – | Base oil and Lubricating oil: | |||
| 27101971 | – – – – | Base oil | kg. | .... |
| 27101972 | – – – – | Engine oil (Internal combustion engine crankcase oils) conforming to IS 13656 | kg. | .... |
| 27101973 | – – – – | Engine oil conforming to IS 14234 | kg. | .... |
| 27101974 | – – – – | Automotive gear oil conforming to IS 1118 | kg. | .... |
| 27101975 | – – – – | Industrial gear oil conforming to IS 8406 | kg. | .... |
| 27101976 | – – – – | General purpose machinery and spindle oils conforming to standard IS 493 | kg. | .... |
| 27101977 | – – – – | Turbine lubricating oil conforming to standard IS 1012 | kg. | .... |
| 27101978 | – – – – | Other lubricating oil, conforming to any other BIS standard | kg. | .... |
| 27101979 | – – – – | Other lubricating oil, not conforming to any BIS standard | kg. | .... |
| – – – | Cutting oil, hydraulic oil, industrial white oil, jute botching oil, mineral oil for cosmetic industry, transformer oil: | |||
| 27101981 | – – – – | Cutting oil conforming to standard IS 1115 | kg. | .... |
| 27101982 | – – – – | Cutting oil (neat) conforming to standard IS 3065 | kg. | .... |
| 27101983 | – – – – | Hydraulic oil conforming to standard IS 3098 or IS 11656 | kg. | .... |
| 27101984 | – – – – | Industrial white oil conforming to standard IS 1083 | kg. | .... |
| 27101985 | – – – – | Insulating oil for transformer and circuit-breaker (Transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 | kg. | .... |
| 27101986 | – – – – | Mineral oil for cosmetic industry conforming to standard IS 7299 | kg. | .... |
| 27101987 | – – – – | Jute batching oil conforming to standard IS 1758 | kg. | .... |
| 27101988 | – – – – | Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard | kg. | .... |
| 27101989 | – – – – | Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard | kg. | .... |
| 27101990 | – – – | Other | kg. | .... |
| 271020 | – | Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils: | ||
| 27102010 | – – – | Automotive diesel fuel, containing Bio-diesel, conforming to standard IS 1460 | kg. | .... |
| 27102020 | – – – | Diesel fuel blend (B6 to B20) conforming to standard IS 16531 | kg. | .... |
| 27102090 | – – – | Other | kg. | .... |
2. This notification shall come into force on the date of its publication in Official Gazette.
[F. No. 267/133/2019-CX.8]
ABHISHEK DWIVEDI, OSD CX-8