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Home Acts & Rules Bill Bills FINANCE BILL, 2021 Chapters List Excise This
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Clause 97 - Amendment of Chapter 27 of Fourth Schedule. - FINANCE BILL, 2021

FINANCE BILL, 2021
Excise
  • Contents

Amendment of Chapter 27 of Fourth Schedule.

97. In the Fourth Schedule to the Central Excise Act, in Chapter 27, with effect from the 1st day of January, 2020,––

(i) for the entry in column (2) occurring against tariff item 2710 12 49, the entry “---- M15 Fuel conforming to standard IS 17076” shall be substituted and shall be deemed to have been substituted;

(ii) for the entry in column (4) occurring against tariff item 2710 20 10, the entry “14% + ₹ 15.00 per litre” shall be substituted and shall be deemed to have been substituted;

(iii) for the entry in column (4) occurring against tariff item 2710 20 20, the entry “14% + ₹ 15.00 per litre” shall be substituted and shall be deemed to have been substituted.

 



 

Notes on Clauses:

Clause 97 of the Bill seeks to amend the Fourth Schedule to the Central Excise Act so as to rectified errors in certain entries with retrospective effect from the 1st day of January, 2020.

 
 
 
 
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