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        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.

        <h1>Road and Infrastructure Cess imposed on petrol and diesel; notifications grant temporary exemptions and adjust excise duty incidence on blends and refineries.</h1> Imposition of a Road and Infrastructure Cess on petrol and high speed diesel has immediate provisional effect; accompanying Central Excise notifications rescind earlier exemptions, adjust basic excise duty rates, provide specified exemptions for ethanol-blended petrol and biodiesel, and preserve limited concessions for certain refineries while amending exemption applicability by reference to manufacture and clearance dates.

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