Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017 so as to exclude Petrol, Diesel and ATF

[Notification No. 02/2022-Central Excise (N.T.) dated 30th June, 2022]

G.S.R. ......(E). - In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely: -

1. Short title and commencement. -

(1) These rules may be called the Central Excise (Amendment) Rules, 2022.

(2) They shall come into force on the 1st day of July, 2022.

2. In the Central Excise Rules, 2017 (hereinafter referred to as the said Rules), in rule 18, before the explanation the following proviso shall be inserted, namely: -

“Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel.”

3. In the said Rules, in rule 19, the following proviso shall be inserted, namely: -

“Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel.”

[F. No. 354/15/2022-TRU]