20.11.2006

 Notification No. 25/2006-CENTRAL EXCISE (N.T.)

G.S.R.716 (E) - Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duties of excise (including non-levy thereof) namely(i)the duties of excise leviable under section 3 of the Central Excise Act ,1944(1 of 1944),(ii) the additional duty of excise leviable under section 111 of the Finance (No.2) Act, 1998 (21 of 1998), and (iii)the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002),  on 5% ethanol blended petrol that is a blend consisting by volume, of 95% Motor spirit, (commonly know as petrol) and 5% ethanol, and confirming to Bureau of Indian Standards specification 2796, falling under heading No. 27.10 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which was liable to duties of excise but according to the said practice, the duties of excise were not being levied during the period commencing on the 1^st day of July, 2004 and ending with the 3^rd day of August, 2004.

            Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944(1 of 1944), the Central Government hereby directs that the whole of the duties  of excise payable under the aforesaid Acts, on such 5% ethanol blended petrol but for the said practice, shall not be required to be paid in respect of such 5% ethanol blended petrol on which said duties of excise were not being levied during the period aforesaid, in accordance with the said practice only if the appropriate duties of excise have been paid on 95% Motor spirit (commonly known as petrol) and 5% ethanol used for blending to obtain such 5% ethanol blended petrol. 

            Explanation : For the purposes of this exemption, " appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the additional duty of excise leviable under section 111 of 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.

F.No.83/7/2004-CX.3