Exemption to the excisable goods - Reduce the Special Additional Excise Duty on export of Diesel - Further amend Notif no. 04/2022-Central Excise, dated the 30th June, 2022. - 35/2023 - Central Excise - Tariff
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Special Additional Excise Duty reduction on diesel exports changes the export duty rate effective 18 October 2023. The notification amends Notification No. 04/2022 Central Excise by substituting the entry at Serial No. 2, Column (4) of the Tariff Table with a revised per litre rate for diesel exports, thereby reducing the Special Additional Excise Duty on exported diesel. The change is made under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, and comes into force on 18 October 2023.
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Provisions expressly mentioned in the judgment/order text.
Special Additional Excise Duty reduction on diesel exports changes the export duty rate effective 18 October 2023.
The notification amends Notification No. 04/2022 Central Excise by substituting the entry at Serial No. 2, Column (4) of the Tariff Table with a revised per litre rate for diesel exports, thereby reducing the Special Additional Excise Duty on exported diesel. The change is made under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, and comes into force on 18 October 2023.
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