Road and Infrastructure Cess exemption for exported petrol and diesel limits additional excise to specified nil rate. Limits the Road and Infrastructure Cess on exported motor spirit (petrol) and high speed diesel oil by exempting them from any additional duty of excise in excess of the prescribed nil rate, with the exemption taking effect from the stated commencement date and subject to subsequent substitutions and amendments recorded in the notification notes.
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Provisions expressly mentioned in the judgment/order text.
Road and Infrastructure Cess exemption for exported petrol and diesel limits additional excise to specified nil rate.
Limits the Road and Infrastructure Cess on exported motor spirit (petrol) and high speed diesel oil by exempting them from any additional duty of excise in excess of the prescribed nil rate, with the exemption taking effect from the stated commencement date and subject to subsequent substitutions and amendments recorded in the notification notes.
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