Seeks to amend notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by ₹ 1 per litre. - 04/2020 - Central Excise - Tariff
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Road and Infrastructure Cess increase on petrol and diesel, replacing earlier rates and taking effect from mid-March. Substitutes the tariff table entries for petrol and diesel to prescribe the new per litre Road and Infrastructure Cess rates, exercising powers under the Finance Act and the Central Excise Act; the notification identifies the specific table entries amended for both petrol and diesel and fixes the operative date from which the substituted rates apply.
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Provisions expressly mentioned in the judgment/order text.
Road and Infrastructure Cess increase on petrol and diesel, replacing earlier rates and taking effect from mid-March.
Substitutes the tariff table entries for petrol and diesel to prescribe the new per litre Road and Infrastructure Cess rates, exercising powers under the Finance Act and the Central Excise Act; the notification identifies the specific table entries amended for both petrol and diesel and fixes the operative date from which the substituted rates apply.
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