Excise duty exemption for petrol used in ethanol-blended petrol where sale is between unrelated parties and price is sole consideration. Exempts Motor Spirit manufactured and cleared from an oil refinery or registered warehouse from excise duty to the extent the duty exceeds what would have been leviable if sold by the manufacturer for delivery at or near removal, where the petrol is intended for ethanol blended petrol (ninety percent motor spirit and ten percent ethanol conforming to BIS 2796) and the manufacturer and buyer are not related with price as the sole consideration.
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.
Excise duty exemption for petrol used in ethanol-blended petrol where sale is between unrelated parties and price is sole consideration.
Exempts Motor Spirit manufactured and cleared from an oil refinery or registered warehouse from excise duty to the extent the duty exceeds what would have been leviable if sold by the manufacturer for delivery at or near removal, where the petrol is intended for ethanol blended petrol (ninety percent motor spirit and ten percent ethanol conforming to BIS 2796) and the manufacturer and buyer are not related with price as the sole consideration.
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