Download Document

Notification
No. 14/2009-Central Excise
New Delhi, the 7
th
July, 2009


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 in the Ministry of Finance (Department of
Revenue) notification No. 4/2006-Central Excise, dated the 1
st
March, 2006, published in the
Gazette of India, Extraordinary, vide number G.S.R. 94(E), dated the 1
st
March, 2006,
namely:-
In the said notification, in the Table,-
(i) for S. No.7 and the entries relating thereto, the following S. Nos. and entries shall be
substituted, namely:-
(1) (2) (3) (4) (5)
“7 27 Naphtha or Natural Gasoline Liquid for use
in the manufacture of fertilizer, if such
fertilizer is cleared as such from the factory
of production
Nil 3
7A 27 Naphtha or Natural Gasoline Liquid for use
in the manufacture of ammonia:
Provided that such ammonia is used in the
manufacture of fertilizers and the fertilizer
so manufactured is cleared as such from
the factory of production
Nil 2 and 3”;

(ii) for S. No. 17 and the entries relating thereto, the following S. No. and entries shall be
substituted, namely:-


(iii) S. No. 18 and the entries relating thereto shall be omitted;
(1) (2) (3) (4) (5)
“17. 2710 11 Motor spirit commonly known as petrol,-

(i) intended for sale without a brand
name;

(ii) other than those specified at (i)
above.


Rs. 5.35 per
litre

Rs. 6.50 per
litre



-


-’’;

(iv) for S. No. 19 and the entries relating thereto, the following S. No. and entries shall be
substituted, namely:-
(1) (2) (3) (4) (5)
“19. 2710 1930 High Speed Diesel (HSD),-
(i) intended for sale without a brand
name;

(ii) other than those specified at (i)
above.

Rs. 1.60 per litre

Rs. 2.75 per litre


-


-’’;

(v) after S. No. 24A and the entries relating thereto, the following S. No. and entries shall
be inserted, namely:-
(1) (2) (3) (4) (5)
“24B. 2710 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 and, up
to 20% bio-diesel on which the
appropriate duties of excise have been
paid.

Explanation.-For the purposes of this
exemption “appropriate duties of
excise” shall mean the duties of excise
leviable under the First Schedule and
Second Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986), the
additional duty of excise leviable under
section 133 of the Finance Act, 1999
(27 of 1999) and the special additional
excise duty leviable under section 147
of the Finance Act, 2002 (20 of 2002),
read with any relevant exemption
notification for the time being in force.
Nil -";


(vi) against S. No. 52C, for the entry in column (4), the entry “8%” shall be substituted;
(vii) against S. No. 52D, for the entry in column (4), the entry “8%” shall be substituted;
(viii) against S. No. 52E, for the entry in column (4), the entry “8%” shall be substituted;
(ix) against S. No. 68A, for the entry in column (4), the entry “8%” shall be substituted;
(x) against S. No. 80A, for the entry in column (4), the entry “8%” shall be substituted;
(xi) against S.No. 82, for the entry in column (4), the entry “8%” shall be substituted;
(xii) against S.No. 82A, for the entry in column (4), the entry “8%” shall be substituted;
(xiii) against S.No. 86, for the entry in column (4), the entry “8%” shall be substituted;

(xiv) against S.No. 86B, for the entry in column (4), the entry “8%” shall be substituted;
(xv) against S.No. 87, for the entry in column (4), the entry “8%” shall be substituted;
(xvi) against S.No. 87B, for the entry in column (4), the entry “8%” shall be substituted;
(xvii) against S.No. 87C, for the entry in column (4), the entry “8%” shall be substituted;
[F. No. 334/13 /2009-TRU]

(Prashant Kumar)
Under Secretary to the Government of India

Note.- The principal notification No. 4/2006-Central Excise, dated the 1
st
March, 2006 was
published vide number G.S.R. 94(E), dated the 1st March, 2006, and last amended vide
notification No. 4/2009-Central Excise, dated the 24
th
February, 2009, and published vide
number G.S.R. 119(E), dated the 24
th
February, 2009.