AIDC Exemption to Petrol Blended
with E22, E25, E27 and E30 Ethanol
[Notification No.
29/2026-Central Excise dated 10 June, 2026]
Seeks
to amend Notification No. 03/2021-Central Excise dated 01.02.2021 to give
exemption from AIDC 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 section 5A of the Central Excise Act, 1944 (1 of 1944) read with
section 125 of the Finance Act, 2021 (13 of 2021), 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. 3/2021-Central Excise, dated the 1st February, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 85(E), dated the 1st February, 2021,
namely:-
In the said notification, in the TABLE, after S. No. 3B and the entries relating thereto, the following S.
Nos. and entries shall be inserted,
namely:
|
(1) |
(2) |
(3) |
(4) |
|
"3C. |
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. |
|
|
3D. |
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. |
|
|
3E. |
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. |
|
|
3F. |
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. |
|
[F. No. 190354/295/2021-TRU]