[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. 11/2017-Central Excise
New Delhi, the 30
th
June, 2017
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) (hereinafter referred to as the Excise Act) and in
supersession of Notification No. 12/2012-Central Excise, dated the 17
th
March, 2012
published in the Gazette of India, Extraordinary, Part II, section 3, Sub- section (i), vide
G.S.R. 163 (E ) dated the 17
th
March, 2012 except as respects things done or omitted to be
done before such supersession, the Central Government, on 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 below 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 duty of excise specified thereon under the
said Schedule to the Excise Act, as is in excess of the amount calculated at the rate specified
in the corresponding entry in column (4) of the said Table:
Provided that nothing contained in this notification shall apply to goods specified against
Sl. No. 7 of the said table after 25
th
Day of August 2019.
Table
Sl.
No.
Chapter or
heading or
sub-heading
or tariff item
of the First
Schedule
Description of goods Rate
(1) (2) (3) (4)
1. 24 All Goods Nil
2. 2710 Motor spirit commonly known as petrol,-
(i) intended for sale without a brand
name;
(ii) other than those specified at (i)
Rs. 8.48
per litre
Rs.
9.66
per litre
3. 27101930 High speed diesel (HSD), -
(i) intended for sale without a brand
name;
(ii) other than those specified at (i)
Rs.
10.33
per litre
Rs.
12.69
per litre
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
maybe, have been paid; and
(ii) conforming to Bureau of
Indian Standards specification
2796.
Explanation.- For the purposes of
this entry:-
(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 the Finance (No.2) Act,
1998 (21 of 1998) 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,
(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).
Nil
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
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 Bureau of Indian
Standards specification 2796.
Explanation.- For the purposes of this
entry:-
(a) "appropriate duties of excise"
shall mean the duties of excise
leviable under the Fourth
Schedule to the Central Excise
Act, 1944 (1 of 1944), the
additional duty of excise as
leviable under the Finance (No.2)
Act, 1998 (21 of 1998) 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,
(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).
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
the appropriate central tax, State tax,
Union territory tax or integrated tax, as
the case maybe, have been paid.
Explanation.- For the purposes of this
entry:-
(a) "appropriate duties of excise"
Nil
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 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,
(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).
7. 2710 19 20
Aviation Turbine Fuel drawn by
operators or cargo operators from the
Regional Connectivity Scheme (RCS)
airports
2%
8. 2711 11 00 Liquefied natural gas Nil
9. 2711 21 00 Natural gas (other than compressed
natural gas)
Nil
10. 2710 12 11
2710 12 12
2710 12 13
2710 12 19
2710 12 20
2710 12 90
All goods other than goods at Sl. Nos. 2,
4 and 5.
Nil
2. This notification shall come into force with effect from the 1
st
day of July, 2017.
[F.No.354/119/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
