Excise exemption for ethanol-blended petrol grants duty relief where component duties paid and blend meets standards. An exemption entry was added for petrol blended with a small proportion of ethanol where (i) the motor spirit and ethanol components have had the appropriate duties of excise paid and (ii) the resultant blend conforms to Bureau of Indian Standards specification; the notification explains that 'appropriate duties of excise' means duties under the Central Excise Tariff and related additional and special excise duties read with any applicable exemption notifications, and records nil duty for the blend when these conditions are satisfied.
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 exemption for ethanol-blended petrol grants duty relief where component duties paid and blend meets standards.
An exemption entry was added for petrol blended with a small proportion of ethanol where (i) the motor spirit and ethanol components have had the appropriate duties of excise paid and (ii) the resultant blend conforms to Bureau of Indian Standards specification; the notification explains that "appropriate duties of excise" means duties under the Central Excise Tariff and related additional and special excise duties read with any applicable exemption notifications, and records nil duty for the blend when these conditions are satisfied.
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