Seeks to increase the effective rate of Road and Infrastructure Cess as additional duty of excise on Petrol and Diesel. - 04/2019 - Central Excise - Tariff
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Additional duty of excise on petrol and diesel is capped at specified rates under a public-interest exemption. Additional duty of excise on motor spirit and high speed diesel oil is restricted to specified per-litre rates under a public-interest exemption issued under the Finance Act, 2018 read with the Central Excise Act, 1944. The notification exempts the listed goods from so much of the additional duty of excise as exceeds the prescribed amount, thereby fixing the effective duty at the stated rates for the two petroleum products.
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.
Additional duty of excise on petrol and diesel is capped at specified rates under a public-interest exemption.
Additional duty of excise on motor spirit and high speed diesel oil is restricted to specified per-litre rates under a public-interest exemption issued under the Finance Act, 2018 read with the Central Excise Act, 1944. The notification exempts the listed goods from so much of the additional duty of excise as exceeds the prescribed amount, thereby fixing the effective duty at the stated rates for the two petroleum products.
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