[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2021-Central Excise
New Delhi, the 1
st
February, 2021
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), read with sub-section (3) of section 147 of the Finance
Act, 2002 (20 of 2002), 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. 28/2002-
Central Excise, dated the 13th May, 2002, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 361(E), dated the
13th May, 2002, namely:-
1. In the said notification, in the Table,
(i) against S. No. 3, 4 and 5, in column (2), in Explanation 1, for the words, brackets and
figures the following words, brackets and figures shall be substituted, namely: -
“appropriate duties of excise shall mean the duties of excise as leviable under the
Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of
excise leviable under section 112 of the Finance Act, 2018 (13 of 2018), the special
additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of
2002) and the additional duty of excise (Agriculture Infrastructure and Development
Cess) leviable under clause 116 of the Finance Bill, 2021 (15 of 2021), which, by
virtue of the declaration made in the said Finance Bill under the Provisional Collection
of Taxes Act, 1931 (16 of 1931) has the force of law, read with any relevant
exemption notification for the time being in force”;
(ii) after S. No. 4 and the entries relating thereto, the following S. Nos and entries relating
thereto shall be inserted, namely: -
(1) (2) (3)
“4A. 20% ethanol blended petrol that is a blend, -
(a) consisting, by volume, of 80% motor spirit (commonly known as
petrol), on which the appropriate duties of excise have been paid and, of
20% ethanol on which the appropriate Central tax, State tax, Union
territory tax or Integrated tax, as the case may be, have been paid; and
(b) conforming to the Bureau of Indian Standards specification 17021.
Nil
Explanation .-
(a) appropriate duties of excise shall mean the duties of excise as
leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of
1944), the additional duty of excise leviable under section 112 of the
Finance Act, 2018 (13 of 2018), the special additional excise duty
leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the
additional duty of excise (Agriculture Infrastructure and Development
Cess) leviable under clause 116 of the Finance Bill, 2021 (15 of 2021),
which, by virtue of the declaration made in the said Finance Bill under
the Provisional Collection of Taxes Act, 1931 (16 of 1931) has the force
of law, read with any relevant exemption notification for the time being
in force;
(b) appropriate Central tax, State tax, Union territory tax and Integrated
tax shall mean the Central tax, State tax, Union territory tax and
Integrated tax as leviable under the Central Goods and Services Tax Act,
2017 (12 of 2017), the State Goods and Services Tax Act of the State
concerned, the Union Territory Goods and Services Tax Act, 2017(14 of
2017) and the Integrated Goods and Services Tax Act, 2017(13 of
2017).
4B. 15% methanol blended petrol that is a blend, -
(a) consisting of motor spirit (commonly known as petrol), on which the
appropriate duties of excise have been paid and of methanol and co-
solvents on which the appropriate Central tax, State tax, Union territory
tax or Integrated tax, as the case may be, have been paid; and
(b) conforming to Bureau of Indian Standards specification 17076.
Explanation .-
(a) appropriate duties of excise shall mean the duties of excise as
leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of
1944), the additional duty of excise leviable under section 112 of the
Finance Act, 2018 (13 of 2018), the special additional excise duty
leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the
additional duty of excise (Agriculture Infrastructure and Development
Cess) leviable under clause 116 of the Finance Bill, 2021 (15 of 2021),
which, by virtue of the declaration made in the said Finance Bill under
the Provisional Collection of Taxes Act, 1931 (16 of 1931) has the force
of law, read with any relevant exemption notification for the time being
in force;
(b) appropriate Central tax, State tax, Union territory tax and Integrated
tax shall mean the central tax, State tax, Union territory tax and
integrated tax as leviable under the Central Goods and Services Tax Act,
2017 (12 of 2017), the State Goods and Services Tax Act of the State
concerned, the Union Territory Goods and Services Tax Act, 2017(14 of
2017) and the Integrated Goods and Services Tax Act, 2017(13 of
2017).
Nil”
2. This notification shall come into force on the 2
nd
February, 2021.
[F.No.334/02/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note. - The principal notification No. 28/2002-Central Excise, dated the 13th May, 2002 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 361(E), dated the 13th May, 2002 and last amended by
notification No. 20/2017-Central Excise, dated the 3
rd
July, 2017 vide number G.S.R.
823(E), dated the 3
rd
July, 2017.
