Seeks to exempt the 5% ethanol blended petrol from the additional duty of excise (road and infrastructure cess) levied under clause 110 of the Finance Bill 2018 - 11/2018 - Central Excise - Tariff
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Exemption of ethanol blended petrol from additional excise road and infrastructure cess under Finance Act provisions. Exempts ethanol blended petrol that is a petrol ethanol blend conforming to BIS specification 2796 from the additional duty of excise (Road and Infrastructure Cess) under the cited Finance Act provision, provided appropriate excise duties on the motor spirit and appropriate central/State/UT/integrated taxes on the ethanol have been paid. 'Appropriate duties of excise' and 'appropriate central tax, State tax, Union territory tax and integrated tax' are defined to include duties and taxes leviable under the relevant Central Excise and GST statutes and referenced Finance Acts, read with existing exemption notifications.
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.
Exemption of ethanol blended petrol from additional excise road and infrastructure cess under Finance Act provisions.
Exempts ethanol blended petrol that is a petrol ethanol blend conforming to BIS specification 2796 from the additional duty of excise (Road and Infrastructure Cess) under the cited Finance Act provision, provided appropriate excise duties on the motor spirit and appropriate central/State/UT/integrated taxes on the ethanol have been paid. "Appropriate duties of excise" and "appropriate central tax, State tax, Union territory tax and integrated tax" are defined to include duties and taxes leviable under the relevant Central Excise and GST statutes and referenced Finance Acts, read with existing exemption notifications.
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