Excise exemption for ethanol-blended petrol removes duty where component excise is paid and BIS standards are met. Exemption for ethanol blended petrol: a motor spirit ethanol blend is Nil-rated for excise provided each component has had the appropriate duties of excise paid and the blend conforms to Bureau of Indian Standards specification 2796; 'appropriate duties of excise' encompasses duties under the Central Excise Tariff Act Schedules, the additional duty under the Finance (No.2) Act, 1998 and the special additional duty under the Finance Act, 2002, subject to any applicable exemption notifications.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for ethanol-blended petrol removes duty where component excise is paid and BIS standards are met.
Exemption for ethanol blended petrol: a motor spirit ethanol blend is Nil-rated for excise provided each component has had the appropriate duties of excise paid and the blend conforms to Bureau of Indian Standards specification 2796; "appropriate duties of excise" encompasses duties under the Central Excise Tariff Act Schedules, the additional duty under the Finance (No.2) Act, 1998 and the special additional duty under the Finance Act, 2002, subject to any applicable exemption notifications.
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