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[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. 03/2021-Central Excise

New Delhi, the 1
st
February, 2021

G.S.R……(E). – In exercise of the powers conferred by section 5A of the Central Excise Act,
1944 (1 of 1944) (hereinafter referred to as the Central Excise Act) read with 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, the
Central Government being satisfied that it is necessary in the public interest so to do, hereby
exempts the excisable goods of the description specified in column (3) of the Table and falling
within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the Excise
Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the
additional duty of excise (Agriculture Infrastructure and Development Cess) leviable thereon
under the aforesaid clause 116 of the Finance Bill, 2021, as is in excess of the amount calculated
at the rate specified in the corresponding entry in column (4) of the said Table:
Table
S.
No.
Chapter or heading
or sub-heading or
tariff item
Description of goods Rate
(1) (2) (3) (4)
1. 2710 5% ethanol blended petrol that is a blend, -
(i) consisting, by volume, of 95% motor
spirit, (commonly known as petrol), on
which the appropriate duties of excise have
been paid and of 5% 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 2796.
Nil
2. 2710 10% ethanol blended petrol that is a blend, -
(i) consisting, by volume, of 90% Motor
spirit, (commonly known as petrol), on
which the appropriate duties of excise have
Nil

been paid and of 10% ethanol on Nil which
the appropriate Central tax, State tax, Union
territory tax or Integrated tax, as the case
maybe, have been paid and;
(ii) conforming to the Bureau of Indian
Standards specification 2796.
3. 2710 12 42 20% ethanol blended petrol that is a blend, -
(i) 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
(ii) conforming to the Bureau of Indian
Standards specification 17021.
Nil
4. 2710 12 49 15% methanol blended petrol that is a blend,-
(i) 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
(ii) conforming to the Bureau of Indian
Standards specification 17076.
Nil
5. 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 Central tax,
State tax, Union territory tax or Integrated
tax, as the case maybe, have been paid.
Nil
Explanation. - For the purposes of goods described in column (3) of the said Table:-
(a) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth
Schedule to the Central Excise Act, the additional duty of excise (Road and Infrastructure Cess)
leviable under section 112 of 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), 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).
2. This notification shall come into force on the 2
nd
February, 2021.
[F. No.334/2/2021-TRU]


(Rajeev Ranjan)
Under Secretary to the Government of India