Excise Duty Exemption to Ethanol Blended Petrol on Previous Stage Excise Paid

[Notification No.12/2022-Central Excise dated 4 July 2022]

Seeks to amend notification No. 11/2017-C.Ex to give exemption to Ethanol Blended Petrol

G.S.R…(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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017, namely:-

1. In the said notification, in the Table, -

(i) after Sl. No. 5B and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely:

(1)	(2)	(3)	(4)
“5C.	2710 12 43	12% ethanol blended petrol that is a blend, -	Nil
		(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 the case maybe, have been paid; and
		(b) conforming to the Bureau of Indian Standards specification IS 17586.
5D	2710 12 44	15% ethanol blended petrol that is a blend, -	Nil
		(a) consisting, by volume, of 85% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 15% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid; and
		(b) conforming to the Bureau of Indian Standards specification IS 17586.

(ii) against Sl. No. 6, for the portion beginning with the words “High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils” and ending with the words “integrated tax, as the case maybe, have been paid”, the following shall be substituted, namely: -

“High speed diesel oil blended with bio -diesel, 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.”;

2. In the said notification, in Explanation 2, after the figure and letter “5B”, the figures and letters “, 5C, 5D” shall be inserted.

[F.No. CBIC-190354/295/2022-TRU]