[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. 08/2019-Central Excise (T.)
New Delhi, the 31
st
December, 2019
G.S.R. ........…. (E). - In exercise of the powers conferred by section 3C 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 amendments in the
Fourth Schedule to the Central Excise Act, 1944 namely: -
In the Fourth Schedule, in Chapter 27, -
(i) for SUPPLEMENTARY NOTES , the following supplementary notes shall be
substituted, namely: -
“SUPPLEMENTARY NOTES :
In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the
last published version of that standard.
Illustration: IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.”;
(ii) for sub-heading 2710 12, tariff items 2710 12 11 to 2710 12 90, sub-heading 2710
19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto, the
following shall be substituted, namely: —
“2710 12 - - Light oils and preparations: Unit Rate of duty
- - - Naphtha:
2710 12 21 - - - - Light Naphtha kg. . . ..
2710 12 22 - - - - Heavy Naphtha kg. . . ..
2710 12 29 - - - - Full range Naphtha kg. . . ..
- - - Solvent 60/80, Solvent 50/120 and
Solvent 145/205(Petroleum
Hydrocarbon solvents) as specified
under standard IS 1745:
2710 12 31 - - - - Solvent 60/80 kg. . . ..
2710 12 32 - - - - Solvent 50/120 kg. . . ..
2710 12 39 - - - - Solvent 145/205 kg. . . ..
- - - Motor Gasoline conforming to
standard IS 2796, IS 17021 or IS
17026:
2710 12 41 - - - - Motor Gasoline conforming to
standard IS 2796
kg. 14%+Rs.
15.00 per litre
2710 12 42 - - - - E 20 Fuel conforming to standard IS
17021
kg. 14%+Rs.
15.00 per litre
2710 12 49 - - - - M15 Fuel conforming to standard IS
17026
kg. 14%+Rs.
15.00 per litre
2710 12 50 - - - Aviation Gasoline conforming to
standard IS 1604
kg. . . ..
2710 12 90 - - - Other kg. 14%+Rs.
15.00 per litre
2710 19 -- Other:
2710 19 20 - - - Solvent 125/240 (Petroleum
Hydrocarbon solvent) as specified
under standard IS 1745
kg. . . ..
- - - Kerosene intermediate and oils
obtained from Kerosene intermediate:
2710 19 31 - - - - Kerosene intermediate kg. . . ..
2710 19 32 - - - - Kerosene conforming to standard IS
1459
kg. . . ..
2710 19 39 - - - - Aviation Turbine Fuels, Kerosene
Type conforming to standard IS 1571
kg. 14%
- - - Gas Oil and oils obtained from Gas
oil:
2710 19 41 - - - - Gas oil kg. . . ..
2710 19 42 - - - - Vacuum gas oil kg. . . ..
2710 19 43 - - - - Light diesel oil conforming to standard
IS 15770
kg. . . ..
2710 19 44 - - - - Automotive diesel fuel, not containing
Bio-diesel, conforming to standard IS
1460
kg. 14%+Rs.
15.00 per litre
2710 19 49 - - - - High flash high speed diesel fuel
conforming to standard IS 16861
kg. 14%+Rs.
15.00 per litre
- - - Fuel oils conforming to standard IS
1593:
2710 19 51 - - - - Grade LV kg. . . ..
2710 19 52 - - - - Grade MV1 kg. . . ..
2710 19 53 - - - - Grade MV2 kg. . . ..
2710 19 59 - - - - Grade HV kg. . . ..
- - - Fuels (Class F) or Marine Fuels
conforming to standard IS 16731:
2710 19 61 - - - - Distillate oil kg. . . ..
2710 19 69 - - - - Residual oil kg. . . ..
- - - Base oil and Lubricating oil:
2710 19 71 - - - - Base oil kg. . . ..
2710 19 72 - - - - Engine oil (Internal combustion
engine crankcase oils) conforming to
IS 13656
kg. . . ..
2710 19 73 - - - - Engine oil conforming to IS 14234 kg. . . ..
2710 19 74 - - - - Automotive gear oil conforming to IS kg. . . ..
1118
2710 19 75 - - - - Industrial gear oil conforming to IS
8406
kg. . . ..
2710 19 76 - - - - General purpose machinery and
spindle oils conforming to standard IS
493
kg. . . ..
2710 19 77 - - - - Turbine lubricating oil conforming to
standard IS 1012
kg. . . ..
2710 19 78 - - - - Other lubricating oil, conforming to
any other BIS standard
kg. . . ..
2710 19 79 - - - - Other lubricating oil, not conforming
to any BIS standard
kg. . . ..
- - - Cutting oil, hydraulic oil, industrial
white oil, jute batching oil, mineral oil
for cosmetic industry, transformer oil:
2710 19 81 - - - - Cutting oil conforming to standard IS
1115
kg. . . ..
2710 19 82 - - - - Cutting oil (neat) conforming to
standard IS 3065
kg. . . ..
2710 19 83 - - - - Hydraulic oil conforming to standard
IS 3098 or IS 11656
kg. . . ..
2710 19 84 - - - - Industrial white oil conforming to
standard IS 1083
kg. . . ..
2710 19 85 - - - - Insulating oil for transformer and
circuit-breaker (Transformer and
circuit-breaker oils) conforming to
standard IS 335 or IS 12463
kg. . . ..
2710 19 86 - - - - Mineral oil for cosmetic industry
conforming to standard IS 7299
kg. . . ..
2710 19 87 - - - - Jute batching oil conforming to
standard IS 1758
kg. . . ..
2710 19 88 - - - - Other cutting oil, hydraulic oil,
industrial white oil, jute batching oil,
mineral oil for cosmetic industry,
transformer oil conforming to any
other BIS standard
kg. . . ..
2710 19 89 - - - - Other cutting oil, hydraulic oil,
industrial white oil, jute batching oil,
mineral oil for cosmetic industry,
transformer oil, not conforming to any
BIS standard
kg. . . ..
2710 19 90 - - - Other kg. . . ..
2710 20 - Petroleum oils and oils obtained from
bituminous minerals (other than
crude) and preparations not elsewhere
specified or included, containing by
weight 70 % or more of petroleum oils
or of oils obtained from bituminous
minerals, these oils being the basic
constituents of the preparations,
containing biodiesel, other than waste
oils:
2710 20 10 - - - Automotive diesel fuel, containing
Bio-diesel, conforming to standard IS
1460
kg. . . ..
2710 20 20 - - - Diesel fuel blend (B6 to B20)
conforming to standard IS 16531
kg. . . ..
2710 20 90 - - - Other kg. . . ..
2. This notification shall come into force on the date of its publication in
Official Gazette.
[F.No.267/133/2019-CX.8]
Abhishek Dwivedi
(OSD CX-8)
