Draft Circular - Withdrawal of circular no. 83/83/94-Cx dated 13.12.1994 and demand of duty on branded petrol and diesel

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.... or faxed at 011-23094793  by 30^th  November ,2007.   Circular No./2007-CX F.No.83/04/2007-CX.3 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi,    , 2007  To  All Chief Commissioners of Central Excise and Customs, All Chief Commissioners of Central Excise, All Chief Commissioners of Customs, All Commissioners of Central Excise and Customs, All Commissioners of Central Excise, All Commissioners of Customs, All Commissioners of Central Excise (Appeals), All Commissioners  of Central Excise (Judicial), Director General of Central Excise Intelligence, Director General of Inspectio....

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.... (MFA) in normal petrol and diesel results in value addition and duty is paid at a higher value when the branded product is cleared from the refinery. Mixing of MFA in normal MS/diesel imparts certain properties to the new product having a bearing on the performance of the IC engines. They are known differently in the common trade parlance as Speed, Power, Xtra premium , Xtra mile, Turbo jet, etc., and are sold at a higher price than normal petrol/diesel in retail. 5. Therefore, it has been decided to clarify that  the process of mixing of additives in normal petrol/diesel results in emergence of a new product having a distinct name, character, and use, and as such  the  said process should be treated as a process amountin....