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Central Excise

Notification No. 37/2004, Dated 04 Aug 2004

4th August, 2004

                                              

Notification No.  37  /2004-Central Excise

 

 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1of 1944), the Central Government hereby exempts Motor Spirit (commonly known as petrol) (hereinafter referred to as said goods), falling under heading No.27.10 of the First  Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as said Schedules), manufactured in and cleared from an oil refinery or cleared from a registered warehouse, intended for use in ethanol blended petrol, that is, a blend,

a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol) and of 5% ethanol; and

b) conforming to Bureau of Indian Standards specification 2796

 

 from so much of the duty of excise leviable thereon under the said Schedules, as is in excess of the duty that would have been leviable on such goods under the said Schedules, if sold by the manufacturer for delivery at the time of removal of such goods or at any other time nearest to the removal of such goods, where the manufacturer and the buyer are not related and the price is the sole consideration.

 

 

 

F.No. 354/62/2004-TRU

 

 

   

V. Sivasubramanian

Deputy Secretary to the Government of India

 

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