Seeks to exempt Central Excise duty leviable on bunker fuels, namely IFO 180 CST and IFO 380 CST falling under Chapter 27 of the Central Excise Tariff for use in Indian Flag vessels for carrying export-import (EXIM) containers and empties.
X X X X Extracts X X X X
X X X X Extracts X X X X
....INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 21/2014- Central Excise New Delhi, the 11th November, 2014 G.S.R. 792 (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government being satisfied that it i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eto, the following serial number and the entries shall be inserted, namely :- "65A 27 The following bunker fuelsfor use in ships or vessels, namely:- (i) IFO 180 CST; (ii) IFO 380 CST. Nil 52"; (c) in the ANNEXURE, after condition number 51 and the entries relating thereto, the following shall be inserted, namely:- "52 If,- (i) t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he quantity of bunker fuels required under this notification to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of International Association of Classification Societies (IACS) and the distance proposed to be covered by the ves....
TaxTMI