Excise exemption for ethanol-blended petrol conditional on payment of appropriate duties and compliance with standards. Exempts from the additional duty of excise a petrol blend of 90% motor spirit and 10% ethanol where appropriate duties have been paid on both components and the blend conforms to Bureau of Indian Standards specification; defines 'appropriate duties of excise' to include duties under the Central Excise Tariff schedules, the additional duty under the Finance (No.2) Act, 1998, and the special additional duty under the Finance Act, 2002, and equates 'appropriate' central, State, Union territory and integrated taxes to the respective GST enactments.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for ethanol-blended petrol conditional on payment of appropriate duties and compliance with standards.
Exempts from the additional duty of excise a petrol blend of 90% motor spirit and 10% ethanol where appropriate duties have been paid on both components and the blend conforms to Bureau of Indian Standards specification; defines "appropriate duties of excise" to include duties under the Central Excise Tariff schedules, the additional duty under the Finance (No.2) Act, 1998, and the special additional duty under the Finance Act, 2002, and equates "appropriate" central, State, Union territory and integrated taxes to the respective GST enactments.
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