Exemption to the excisable goods [Petrol, Diesel and Aviation Turbine Fuel] from Special Additional Excise Duty and Road and Infrastructure Cess when exported from units located in the Special Economic Zones (SEZ). - 19/2022 - Central Excise - Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption of excise duties on petrol, diesel and aviation turbine fuel exported from SEZ units removes special additional and road cess obligations. Exemption removes liability for Special Additional Excise Duty and the additional duty of excise (road and infrastructure cess) on Motor Spirit (petrol), High Speed Diesel oil and Aviation Turbine Fuel when exported from units located in Special Economic Zones, effective from the notified commencement date.
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 of excise duties on petrol, diesel and aviation turbine fuel exported from SEZ units removes special additional and road cess obligations.
Exemption removes liability for Special Additional Excise Duty and the additional duty of excise (road and infrastructure cess) on Motor Spirit (petrol), High Speed Diesel oil and Aviation Turbine Fuel when exported from units located in Special Economic Zones, effective from the notified commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.