[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. 01/2021-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), 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, Ministry of Finance (Department of Revenue), No. 11/2017-Central
Excise, dated the 30
th
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 30
th
June, 2017, namely:-
1. In the said notification, in the TABLE,-
(i) against Sl. No. 2, -
(a) in column (4), for the entry against item (i) of column (3), the entry “Rs. 1.40 per
litre” shall be substituted;
(b) in column (4), for the entry against item (ii) of column (3), the entry “Rs. 2.60 per
litre” shall be substituted;
(ii) against Sl. No. 3, -
(a) in column (4), for the entry against item (i) of column (3), the entry “Rs. 1.80 per
litre” shall be substituted;
(b) in column (4), for the entry against item (ii) of column (3), the entry “Rs. 4.20 per
litre” shall be substituted;
(iii) for Sl. No. 4 and the entries relating thereto, the following Sl. No. and entries shall be
substituted, namely: -
(1) (2) (3) (4)
“4. 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
Nil”;
maybe, have been paid; and
(ii) conforming to the Bureau of Indian
Standards specification 2796.
(iv) for Sl. No. 5 and the entries relating thereto, the following Sl. Nos. and entries shall be
substituted, namely: -
(1) (2) (3) (4)
“5. 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 been
paid and of 10% ethanol on 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.
Nil
5A. 2710 12 42 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
5B. 2710 12 49 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
Nil”;
(b) conforming to the Bureau of Indian
Standards specification 17076.
(v) for Sl. No. 6 and the entries relating thereto, the following Sl. No and entries shall be
substituted, namely: -
(1) (2) (3) (4)
“6. 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”;
(vi) against Sl. No. 10, for the entries in column (2), the entries “2710 12 41, 2710 12 90”
shall be substituted.
2. In the said notification, the Explanation shall be numbered as Explanation 1 thereof and
after Explanation 1, as so numbered, the following Explanation shall be inserted,
namely:-
“Explanation 2: For the purposes of goods described in column (3) against serial
numbers 4,5,5A,5B and 6 of the Table:-
(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).”
3. This notification shall come into force on the 2
nd
February, 2021.
4. Nothing contained in this notification shall apply to the goods manufactured on or before
the 1
st
February, 2021 and cleared on or after 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. 11/2017-Central Excise, dated the 30
th
June, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 793(E), dated the 30
th
June, 2017 and last amended vide notification
No.19/2018-Central Excise dated 31
st
December,2019, vide number G.S.R. 980 (E),
dated the 31
st
December, 2019.
