TaxTMI 
TaxTMI 
Effective Rate of Duty of excise
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....pecified thereon under the said Schedule to the Excise Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: Provided that nothing contained in this notification shall apply to ^53[goods specified against Sl. No. 7 and 7C] of the said table after ^21[the expiry of a period of three years from the date of commencement of operations of the Regional Connectivity Scheme (RCS)- Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome as notified by the Ministry of Civil Aviation or till the end of scheme period whichever is earlier]. Table Sl. No. Chapter or heading or sub-heading or tariff item ^19[****] Description of goods Rate (1) (2) (3) (4) 1. ^20[** ** ] 2. 2710 Motor spirit commonly known as petrol,- (i) intended for sale without a brand name; ^27[Rs. 1.40 per litre] (ii) other than those specified at (i) ^43[Provided that, with effect from the 1st day of November, 2022, nothing contained in this Sl. No. shall apply to motor spirit, commonly known as petrol, which is intended for retail sale to consumers, not so blended with eth....
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....on 2796. Nil 5A. 2710 12 42 20% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 80% motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 20% ethanol on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (b) conforming to the Bureau of Indian Standards specification 17021. Nil 5B. 2710 12 49 15% methanol blended petrol that is a blend, - (a) consisting of motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and of methanol and co-solvents on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (b) conforming to the Bureau of Indian Standards specification 17076. Nil] ^38[5C. 2710 12 43 12% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 88% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 12% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as ....
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....ned from vegetable oils, commonly known as bio -diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio -diesel on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case maybe, have been paid.] Nil] ^22[7. ^24[2710 19 39] Aviation Turbine Fuel drawn by the selected airline operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome 2%] ^18[7A ^25[2710 19 39] Aviation Turbine Fuel 11%] ^41[7B. 2710 19 39 Aviation Turbine Fuel drawn by operators or cargo operators from Regional Connectivity Scheme (RCS) airports for the routes specified in column (2) of the Annexure, till the end date mentioned in column (3) of the said Annexure. 2%] ^52[7C. 2710 19 33 Blended Aviation Turbine Fuel drawn by the selected airline operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) airport or....
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....propriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the Finance Act, 2018 (13 of 2018), the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under ^37[section 125 of the Finance Act, 2021 (13 of 2021)], read with any relevant exemption notification for the time being in force; (b) "appropriate Central tax, State tax, Union territory tax and Integrated tax" shall mean the Central tax, State tax, Union territory tax and Integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), the State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).] ^59[Explanation 3.- For the purpose of goods described in column (3) against serial number 9A of the Table, "appropriate Central tax, State tax, Union territory tax and Integrated tax" m....
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....nder clause 110 of the Finance Bill, 2018 (4 of 2018)" 14. Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as "^5[Rs. 4.48 per litre]" 15. Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as "^6[Rs. 5.66 per litre]" 16. Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as "^7[Rs. 6.33 per litre]" 17. Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as "^8[Rs. 8.69 per litre]" 18. Inserted vide Notification No. 22/2018-Central Excise dated 10-10-2018 19. Omitted vide Notification No. 02/2019-Central Excise dated 06-07-2019 before it was read as "of the First Schedule" 20. Omitted vide Notification No. 02/2019-Central Excise dated 06-07-2019 before it was read as "1. 24 All Goods Nil" 21. Substituted vide Notification No. 07/2019-Central Excise New Delhi, the 22nd August, 2019 w.e.f. 26-08-2019 before it was read as "25th Day of August 2019" 22. Substituted vide Notification ....
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...., 2002 (20 of 2002), read with any relevant exemption notification for the time being in force, (b) "appropriate central tax, State tax, Union territory tax and integrated tax" shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017). Nil" 32. Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as "5. 2710 10% ethanol blended petrol that is a blend,- (i) consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 10% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid and; (ii) conforming to Bureau of Indian Standards specification 2796. Explanation.- For the purposes of this entry:- (a) "appropriate duties of excise" shall mean the duties of excise le....
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....o. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as "^26[2710 12 41, 2710 12 42, 2710 12 49, 2710 12 90]" 35. Numbered vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as "Explanation" 36. Inserted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 37. Substituted vide NOTIFICATION NO. 08/2021-Central Excise dated 08-04-2021 before it was read as, "clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law" 38. Inserted vide NOTIFICATION NO. 12/2022-Central Excise dated 04-07-2022 39. Substituted vide NOTIFICATION NO. 12/2022-Central Excise dated 04-07-2022 before it was read as, "High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio -diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid a....