NTF. NO. 25/2006-CE(N.T.), DT. 20/11/2006
- Document type
- Notification
- Reference no.
- HH
- Dated
- Category
- Non-Tariff
According to a practice that was generally prevalent regarding levy of duties of excise (including non-levy thereof)
According to a practice that was generally prevalent regarding levy of duties of excise (including non-levy thereof)
Now, therefore, in exercise of the powers conferred by Section 11C of the Central Excise Act, 1944 (1 of 1944) the Central Government hereby directs that the whole of the duties of excise payable under the aforesaid Acts, on such 5% ethanol blended petrol but for the said practice, shall not be required to be paid in respect of such 5% ethanol blended petrol on which said duties of excise were not being levied during the period aforesaid, in accordance with the said practice only if the appropriate duties of excise have been paid on 95% Motor spirit (commonly known as petrol) and 5% ethanol used for blending to obtain such 5% ethanol blended petrol.
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.
F.No.83/ 7/ 2004-CX-3
(Dilip Goyal)
Under Secretary to the Government of India