Section 147 - Special additional excise duty - FINANCE ACT, 2002

Extract

147. Special additional excise duty.- (1) In the case of goods specified in the Eighth Schedule, being goods manufactured, there shall be levied and collected, for purposes of the Union, by surcharge, a duty of excise, to be called the Special Additional Excise Duty, at the rates specified in the said Schedule. (2) The Special Additional Excise Duty chargeable on goods specified in the Eighth Schedule shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, or any other law for the time being in force. (3) The provisions of the Central Excise Act, and the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the Special Additional Excise Duty leviable under this section in respect of the goods specified in the Eighth Schedule, as they apply in relation to the levy and collection of the duties of excise on such goods under that Act, or those rules, as the case may be.

12/2024 - Dated: 15-4-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
11/2024 - Dated: 3-4-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
10/2024 - Dated: 15-3-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
09/2024 - Dated: 29-2-2024 - Central Excise - Tariff - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel.
08/2024 - Dated: 29-2-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
07/2024 - Dated: 15-2-2024 - Central Excise - Tariff - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on export of Diesel.
06/2024 - Dated: 15-2-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
05/2024 - Dated: 2-2-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
03/2024 - Dated: 15-1-2024 - Central Excise - Tariff - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
02/2024 - Dated: 1-1-2024 - Central Excise - Tariff - Effective rates of Special Additional Excise Duty on petrol and diesel - Amendment in Notification No. 04/2022-Central Excise, dated the 30th June, 2022
01/2024 - Dated: 1-1-2024 - Central Excise - Tariff - Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude
42/2023 - Dated: 18-12-2023 - Central Excise - Tariff - Effective rates of Special Additional Excise Duty on petrol and diesel - Amendment in Notification No. 04/2022-Central Excise, dated the 30th June, 2022
41/2023 - Dated: 18-12-2023 - Central Excise - Tariff - Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude
40/2023 - Dated: 30-11-2023 - Central Excise - Tariff - Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude
39/2023 - Dated: 15-11-2023 - Central Excise - Tariff - Effective rates of Special Additional Excise Duty on petrol and diesel - Amendment in Notification No. 04/2022-Central Excise, dated the 30th June, 2022
38/2023 - Dated: 15-11-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude - Amendment in Notification No. 18/2022-Central Excise, dated the 19th July, 2022
37/2023 - Dated: 31-10-2023 - Central Excise - Tariff - Reduce SAED on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
36/2023 - Dated: 31-10-2023 - Central Excise - Tariff - Change in SAED on production of Petroleum Crude and export of ATF - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
35/2023 - Dated: 17-10-2023 - Central Excise - Tariff - Exemption to the excisable goods - Reduce the Special Additional Excise Duty on export of Diesel - Further amend Notif no. 04/2022-Central Excise, dated the 30th June, 2022.
34/2023 - Dated: 17-10-2023 - Central Excise - Tariff - SAED on production of Petroleum Crude and export of Aviation Turbine Fuel- Reduce rates - Notif. No. 18/2022-Central Excise, dated the 19th July, 2022 as amended.
33/2023 - Dated: 29-9-2023 - Central Excise - Tariff - Exemption to the excisable goods - Prescribe rates of SAED for exports of petrol and diesel - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022
32/2023 - Dated: 29-9-2023 - Central Excise - Tariff - SAED on production of Petroleum Crude and export of Aviation Turbine Fuel - entries substituted - Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th July, 2022
31/2023 - Dated: 15-9-2023 - Central Excise - Tariff - Reduce the Special Additional Excise Duty on export of Diesel - Notification No. 04/2022-Central Excise, dated the 30th June, 2022 as amended
30/2023 - Dated: 15-9-2023 - Central Excise - Tariff - Increase the Special Additional Excise Duty on production of Petroleum Crude and reduce the Special Additional Excise Duty on export of ATF - Notif No. 18/2022-Central Excise, dated the 19th July, 2022 as amended
29/2023 - Dated: 1-9-2023 - Central Excise - Tariff - Increase the Special Additional Excise Duty on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
28/2023 - Dated: 1-9-2023 - Central Excise - Tariff - SAED - reduce SAED on production of Petroleum Crude and increase Duty on export of ATF - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
27/2023 - Dated: 14-8-2023 - Central Excise - Tariff - Exemption to the excisable goods - Increase the Special Additional Excise Duty on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June.
26/2023 - Dated: 14-8-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Increase in rates - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
25/2023 - Dated: 31-7-2023 - Central Excise - Tariff - Prescribe rates of SAED for exports of petrol and diesel - High speed diesel oil -Rate made @ Rs. 1 per litre - Notification No. 04/2022-Central Excise, dated the 30th June, 2022 amended.
24/2023 - Dated: 31-7-2023 - Central Excise - Tariff - SAED on production of Petroleum Crude - Rate increased for “Rs. 4,250 per tonne” - Notification No. 18/2022-Central Excise, dated the 19th July, 2022 amended.
23/2023 - Dated: 14-7-2023 - Central Excise - Tariff - SAED on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th July, 2022
22/2023 - Dated: 15-5-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - reduction in SAED - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
21/2023 - Dated: 1-5-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude
19/2023 - Dated: 18-4-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - entry “Rs. Nil per litre” shall be substituted - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 to reduce the Special Additional Excise Duty on Diesel.
18/2023 - Dated: 18-4-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Increase the Special Additional Excise Duty on production of Petroleum Crude to Rs. 6400 per tonne - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
17/2023 - Dated: 3-4-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on Diesel.
16/2023 - Dated: 3-4-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
14/2023 - Dated: 20-3-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on Diesel.
13/2023 - Dated: 20-3-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.
11/2023 - Dated: 3-3-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Seeks to Reduce the Special Additional Excise Duty on Diesel - Further amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022.
10/2023 - Dated: 3-3-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - increase the Special Additional Excise Duty on production of Petroleum Crude and reduce on export of Aviation turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
09/2023 - Dated: 15-2-2023 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - High speed diesel oil - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022
08/2023 - Dated: 15-2-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Excise exemption - Seeks to amend Notification No.18/2022-Central Excise, dated the 19th July, 2022
07/2023 - Dated: 3-2-2023 - Central Excise - Tariff - Exemption to the excisable goods - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022
06/2023 - Dated: 3-2-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend Notification No.18/2022-Central Excise, dated the 19th July, 2022
04/2023 - Dated: 16-1-2023 - Central Excise - Tariff - Exemption to Excisable goods - Prescribe rates of SAED for exports of petrol and diesel - reduce the Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
03/2023 - Dated: 16-1-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Reduction in SAED - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
02/2023 - Dated: 2-1-2023 - Central Excise - Tariff - Exemption to the excisable goods - Rates of Special Additional Excise Duty for exports of petrol and diesel - SAED on Diesel reduced to NIL - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
01/2023 - Dated: 2-1-2023 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Rate amended - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
43/2022 - Dated: 15-12-2022 - Central Excise - Tariff - Exemption to the excisable goods - Prescribe rates of SAED for exports of petrol and diesel Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel.
42/2022 - Dated: 15-12-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Reduction of SAED - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
41/2022 - Dated: 1-12-2022 - Central Excise - Tariff - Prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - reduce the SAED on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
40/2022 - Dated: 1-12-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine FueL - reduce SAED on production of Petroleum Crude - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
39/2022 - Dated: 16-11-2022 - Central Excise - Tariff - Reduction of Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
38/2022 - Dated: 16-11-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude - increase the SAED on production of Petroleum Crude - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022
37/2022 - Dated: 1-11-2022 - Central Excise - Tariff - Exemption to the excisable goods - Increase the Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
36/2022 - Dated: 1-11-2022 - Central Excise - Tariff - Reduce the Special Additional Excise Duty on production of Petroleum Crude and increase Special Additional Excise Duty export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
35/2022 - Dated: 15-10-2022 - Central Excise - Tariff - Exemption to the excisable goods - increase the Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
34/2022 - Dated: 15-10-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - change in rates - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to
33/2022 - Dated: 1-10-2022 - Central Excise - Tariff - Special Additional Excise Duty for exports of petrol and diesel - Change in rate of High speed diesel oil - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022.
32/2022 - Dated: 1-10-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Change in rates - Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th July, 2022.
30/2022 - Dated: 16-9-2022 - Central Excise - Tariff - Exemption to the excisable goods - decrease the Special Additional Excise Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
29/2022 - Dated: 16-9-2022 - Central Excise - Tariff - Decrease the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
27/2022 - Dated: 31-8-2022 - Central Excise - Tariff - Increase the Special Additional Excise Duty on export of Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
26/2022 - Dated: 31-8-2022 - Central Excise - Tariff - Increase the Special Additional Excise Duty on production of Petroleum Crude export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
25/2022 - Dated: 31-8-2022 - Central Excise - Tariff - Special Additional Excise Duty leviable on Aviation Turbine Fuel - Seeks to amend the eighth schedule to the Finance Act, 2002 to revise the duty on Aviation Turbine Fuel
24/2022 - Dated: 18-8-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel - decrease SAED on production of Petroleum Crude and increase on Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
23/02022 - Dated: 18-8-2022 - Central Excise - Tariff - Exemption to the excisable goods - Special Additional Excise Duty for exports of petrol and diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel
22/2022 - Dated: 2-8-2022 - Central Excise - Tariff - SAED on production of Petroleum Crude and export of Aviation Turbine Fuel -increase duty on production of Petroleum Crude and exempt export of Aviation Turbine Fuel - Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022.
21/2022 - Dated: 2-8-2022 - Central Excise - Tariff - Special Additional Excise Duty for exports of petrol and diesel - reduce the Duty on Diesel - Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022.
19/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Exemption to the excisable goods [Petrol, Diesel and Aviation Turbine Fuel] from Special Additional Excise Duty and Road and Infrastructure Cess when exported from units located in the Special Economic Zones (SEZ).
18/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Special Additional Excise Duty on production of Petroleum Crude and Aviation Turbine Fuel.
17/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Exemption to the excisable goods - reduce the Special Additional Excise Duty on exports of Petrol and Diesel - Notification No. 04/2022-Central Excise, dated the 30th June, 2022 amended.
14/2022 - Dated: 12-7-2022 - Central Excise - Tariff - Seeks to exempt E12 and E15 blended fuel from Road and Infrastructure Cess (RIC)
32/2022 - Dated: 30-6-2022 - Customs -Tariff - Seeks to exempt imports of Petroleum Crude and ATF from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the Special Additional Excise Duty.
09/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to exempt Aviation Turbine Fuel, from the whole of the Special Additional Excise Duty
07/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to exempt crude produced by a person which is in excess of crude petroleum oil produced by such person during the preceding Financial Year
06/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to exempt crude petroleum produced by a person whose annual production of the said goods during the preceding Financial Year was less than two million barrels
05/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to amend the eighth schedule to Finance Act 2022 to prescribe Special Additional Excise Duty ON Crude Petroleum and ATF circular and notification
04/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Exemption to the excisable goods - Effective rates of Special Additional Excise Duty on petrol and diesel
03/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to amend notification No. 05/2019-Central Excise ( Special Additional Excise Duty)
07/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to amend notification Nos. 10/2018-Central Excise, 11/2018-Central Excise, 12/2018-Central Excise and 13/2018-Central Excise, all dated 2nd February, 2018
06/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt E-20 fuel from Road and Infrastructure Cess.
05/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt M-15 fuel from Road and Infrastructure Cess.
04/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to amendment in Notification No. 28/2002-Central Excise, dated the 13th May, 2002
03/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt Agriculture Infrastructure and Development Cess on blended fuels.
02/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to amendment in Notification No. 05/2019-Central Excise, dated the 6th July, 2019
05/2020 - Dated: 5-5-2020 - Central Excise - Tariff - Seeks to amend Notification No. 05/2019-Central Excise, dated the 6th July, 2019
03/2020 - Dated: 13-3-2020 - Central Excise - Tariff - Seeks to amend notification No. 05/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Special Additional Excise Duty (SAED) on petrol and diesel by ₹ 2 per litre.
05/2019 - Dated: 6-7-2019 - Central Excise - Tariff - Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.
028/2002 - Dated: 13-5-2002 - Central Excise - Tariff - Exemption rates of special additional duty on motor spirit and high speed diesel