Ethanol blended petrol exemption expands Central Excise relief for compliant fuel blends and intended motor spirit use. Amendment to existing Central Excise exemption notifications introduced an exemption entry for 5% ethanol blended petrol, being a blend of 95% motor spirit and 5% ethanol on which the appropriate duties of excise had already been paid, and conforming to Bureau of Indian Standards specification 2796. A further amendment inserted an entry for motor spirit intended for use in ethanol blended petrol, subject to the same blending composition and BIS specification, and to compliance with the procedure laid down under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
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.
Ethanol blended petrol exemption expands Central Excise relief for compliant fuel blends and intended motor spirit use.
Amendment to existing Central Excise exemption notifications introduced an exemption entry for 5% ethanol blended petrol, being a blend of 95% motor spirit and 5% ethanol on which the appropriate duties of excise had already been paid, and conforming to Bureau of Indian Standards specification 2796. A further amendment inserted an entry for motor spirit intended for use in ethanol blended petrol, subject to the same blending composition and BIS specification, and to compliance with the procedure laid down under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
