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        F. Acts / Amendment Acts

        SCHEDULE 04 - THE FOURTH SCHEDULE

        Finance Act, 2022
        Schedules Sch
        SCHEDULES

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        Tariff amendment updates motor gasoline and ethanol-blend fuel classifications, imposing ad valorem plus specific duty per litre. The Fourth Schedule is amended to substitute tariff items 2710 12 39-2710 12 49, listing solvent and motor gasoline/ethanol-blend fuels with units in kilograms and prescribing a composite duty of 14% ad valorem plus a fixed specific duty per litre for motor gasoline and specified E-type fuels, each linked to the relevant Indian Standards.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tariff amendment updates motor gasoline and ethanol-blend fuel classifications, imposing ad valorem plus specific duty per litre.

                                The Fourth Schedule is amended to substitute tariff items 2710 12 39-2710 12 49, listing solvent and motor gasoline/ethanol-blend fuels with units in kilograms and prescribing a composite duty of 14% ad valorem plus a fixed specific duty per litre for motor gasoline and specified E-type fuels, each linked to the relevant Indian Standards.


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