Basic Excise Duty Reduced on E22, E25, E27 and E30 Ethanol
Blends of Petrol
[Notification No.
26/2026-Central Excise dated 10 June, 2026]
Seeks
to amend Notification No. 11/2017-Central Excise dated 30.06.2026 to give
exemption from basic excise duty to duty-paid Ethanol blends of petrol, i.e.
E22, E25, E27 and E30.
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, 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 in the 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:-
In the said notification,
I. in the TABLE, after Sl. No. 5D and the entries
relating thereto, the following Sl. Nos. and entries shall be inserted, namely:
|
(1) |
(2) |
(3) |
(4) |
|
"5E. |
2710 12 |
22% ethanol blended
petrol that is a blend, - |
Nil |
|
|
|
(i)
consisting, by volume, of 78% motor spirit, (commonly known as
petrol), on which the appropriate duties of excise have been paid and of 22%
ethanol on which the appropriate Central tax, State tax, Union territory tax
or Integrated tax, as the case may be, have been paid; and (ii)
conforming to the Bureau of Indian Standards specification IS 19850. |
|
|
5F. |
2710 12 |
25% ethanol blended
petrol that is a blend, - |
Nil |
|
|
|
(i)
consisting, by volume, of 75% motor spirit, (commonly known as
petrol), on which the appropriate duties of excise have been paid and of 25%
ethanol on which the appropriate Central tax, State tax, Union territory tax
or Integrated tax, as the case may be, have been paid; and (ii)
conforming to the Bureau of Indian Standards specification IS 19850. |
|
|
5G. |
2710 12 |
27% ethanol blended
petrol that is a blend, - |
Nil |
|
(i)
consisting, by volume, of 73% motor spirit, (commonly known as
petrol), on which the appropriate duties of excise have been paid and of 27%
ethanol on which the appropriate Central tax, State tax, Union territory tax
or Integrated tax, as the case may be, have been paid; and |
|
||
|
(ii)
conforming to the Bureau of Indian Standards specification IS 19850. |
|
||
|
5H. |
2710 12 |
30% ethanol blended
petrol that is a blend, - |
Nil |
|
(i)
consisting, by volume, of 70% motor spirit, (commonly known as
petrol), on which the appropriate duties of excise have been paid and of 30%
ethanol on which the appropriate Central tax, State tax, Union territory tax
or Integrated tax, as the case may be, have been paid; and |
|
||
|
(ii)
conforming to the Bureau of Indian Standards specification IS 19850. |
"; |
II. in Explanation 2, after
the figure and letter “5D”, the figures, letters and symbols, “,5E, 5F, 5G, 5H” shall be inserted.
[F. No. 190354/295/2021-TRU]