CBIC Notifies to Exempt E12 and E15 Blended Fuel from Special Additional Excise Duty

The Central Board of Indirect Taxes & Custom(CBIC) vide Notification No. 13/2022-Central Excise dated 12th July 2022 Notifies to Exempt E12 and E15 Blended Fuel from Special Additional Excise Duty.

The Notification is Given Below:

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), read with sub-section (3) of section 147 of the Finance Act, 2002 (20 of 2002), 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.
28/2002-Central Excise, dated the 13th May, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 361(E), dated the 13th May, 2002, namely:-

In the said notification, in the Table,-

(i) after S. No. 4B and the entries relating thereto, the following S. Nos and entries shall be inserted, namely:

Exemption of Blended Fuel

(ii) against Sl. No. 5, in column (2), for the portion beginning with the words “High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils” and ending with the words “integrated tax, as the case maybe, have been paid”, the following shall be substituted, namely: –

“High speed diesel oil blended with bio -diesel, 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.”

For Official Notification Download PDF Given Below: