Seeks to exempt 5% ethanol doped petrol from additional duty of excise, levied under section 111 of the Finance (No.2) Act, 1998 - 015/2003 - Central Excise - Tariff
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Exemption for ethanol blended petrol from additional excise duty where composition and quality conditions are satisfied. Exempts ethanol blended petrol consisting of 95% motor spirit and 5% ethanol from the whole of the additional duty of excise, where both components have had the appropriate duties of excise paid and the blend conforms to Bureau of Indian Standards specification 2796; 'appropriate duties of excise' includes duties under the Central Excise Tariff schedules, the additional duty under the Finance (No.2) Act, and special additional excise duty under the Finance Act, 2002, read with applicable exemption notifications.
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.
Exemption for ethanol blended petrol from additional excise duty where composition and quality conditions are satisfied.
Exempts ethanol blended petrol consisting of 95% motor spirit and 5% ethanol from the whole of the additional duty of excise, where both components have had the appropriate duties of excise paid and the blend conforms to Bureau of Indian Standards specification 2796; "appropriate duties of excise" includes duties under the Central Excise Tariff schedules, the additional duty under the Finance (No.2) Act, and special additional excise duty under the Finance Act, 2002, read with applicable exemption notifications.
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