Seeks to exempt the 10 % ethanol blended petrol from the additional duty of excise (road and infrastructure cess) levied under clause 110 of the Finance Bill 2018 - 12/2018 - Central Excise - Tariff
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Exemption for ethanol blended petrol from additional excise duty subject to composition, tax payments and BIS quality standard. Exempts 10% ethanol blended petrol from the additional duty of excise (Road and Infrastructure Cess) where the blend consists of motor spirit with appropriate excise duties paid and ethanol with appropriate central, State, Union territory or integrated tax paid, and where the blend conforms to Bureau of Indian Standards specification 2796; defines 'appropriate duties of excise' and 'appropriate central tax, State tax, Union territory tax and integrated tax' by reference to the Fourth Schedule, specified Finance Act provisions, GST enactments and relevant exemption notifications.
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Provisions expressly mentioned in the judgment/order text.
Exemption for ethanol blended petrol from additional excise duty subject to composition, tax payments and BIS quality standard.
Exempts 10% ethanol blended petrol from the additional duty of excise (Road and Infrastructure Cess) where the blend consists of motor spirit with appropriate excise duties paid and ethanol with appropriate central, State, Union territory or integrated tax paid, and where the blend conforms to Bureau of Indian Standards specification 2796; defines "appropriate duties of excise" and "appropriate central tax, State tax, Union territory tax and integrated tax" by reference to the Fourth Schedule, specified Finance Act provisions, GST enactments and relevant exemption notifications.
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