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        Case ID :
        Central Excise

        Seeks to amend Notification No. 03/2021-Central excise to exempt E12 and E15 blended fuel from Agriculture Infrastructure Development Cess (AIDC) - 15/2022 - Central Excise - Tariff

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        Exemption from Agriculture Infrastructure Development Cess extends to ethanol blended petrol variants and updates diesel blend definition. The notification inserts Nil rate tariff entries exempting specified ethanol blended petrols from the Agriculture Infrastructure Development Cess where blends meet defined compositional criteria and applicable standards, and revises the diesel blend entry to clarify that diesel blended with a limited proportion of bio diesel remains predominantly high speed diesel with the bio diesel component subject to appropriate indirect taxes.
                      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 from Agriculture Infrastructure Development Cess extends to ethanol blended petrol variants and updates diesel blend definition.

                            The notification inserts Nil rate tariff entries exempting specified ethanol blended petrols from the Agriculture Infrastructure Development Cess where blends meet defined compositional criteria and applicable standards, and revises the diesel blend entry to clarify that diesel blended with a limited proportion of bio diesel remains predominantly high speed diesel with the bio diesel component subject to appropriate indirect taxes.


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