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Central Excise - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Ethanol blended petrol - High speed diesel oil blended with bio ...

Central Excise

July 7, 2022

Ethanol blended petrol - High speed diesel oil blended with bio -diesel - Effective Rate of Duty of excise - Seeks to amend Notification No. 11/2017-Central Excise, dated the 30th June, 2017 - Notification

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  1. Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

  2. Classification of imported goods - High Speed Diesel or goods just in the form of base oil - The Bio-Diesel shown to have been manufactured was cleared under the...

  3. Seeks to increase the effective rate of Road and Infrastructure Cess as additional duty of excise on Petrol and Diesel.

  4. Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

  5. Restriction on rebate / refund of duty - Rule 18 and Rule 19 of the Central Excise Rules, 2017 amended so as to exclude Petrol, Diesel and ATF - Notification

  6. Manufacture - blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly...

  7. Concessional benefit of tax - purchase of High Speed Diesel from suppliers in other States - difficulty in obtaining C-Form - The petitioner is entitled to the inclusion...

  8. Ethanol produced from molasses generated from cane crushed in the sugar season 2015-16 and supplied to specified public sector oil marketing companies exempted from duty...

  9. Classification of imported goods - Mineral Spirits or Diesel Oil-High Speed Diesel (HSD) - Allegation of mis-declaration of goods - smuggling of diesel - none of the...

  10. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

 

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