Notification No. 04/2022-Central Excise Dated 30/06/2022
Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel-
G.S.R. ......(E). - In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in Column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the said Excise Act, as specified in the corresponding entry in Column (2) of the said Table, from so much of the Special Additional Excise Duty leviable thereon under section 147 read with the Eighth Schedule to the Finance Act, 2002, as is in excess of the amount calculated at the rate specified in the corresponding entry in Column (4) of the said Table, namely: -
TABLE
| S. No. | Chapter or heading or subheading or tariff item | Description of goods | Rate |
| (1) | (2) | (3) | (4) |
| 1 | 2710 |
23[Motor spirit, commonly known as petrol, when cleared for export to countries other than Bhutan] [helldodold[Motor spirit, commonly known as petrol]helldod] |
Rs. 5 per litre |
| 24[1A. | 2710 |
Motor spirit, commonly known as petrol, when cleared for export to Bhutan |
Nil per litre”;] |
| 2 | 2710 |
23[High speed diesel oil, when cleared for export to countries other than Bhutan] [helldodold[High speed diesel oil]helldod] |
22[Rs. Nil per litre] [helldodold[21[Rs. 1.50 per litre]] old[20[Rs. Nil per litre]] old[19[Rs. 0.50 per litre] old[18[Rs.1 per litre]] old[17[Rs.2 per litre]] old[16[Rs. 4 per litre]] old[15[Rs. 5 per litre]] old[14[Rs. 5.50 per litre]] old[13[Rs. 6 per litre]] old[12[Rs. 5.50 per litre]] old[11[Rs. 1 per litre]] old[10[Rs. Nil per litre]] old[9[Rs. 0.50 per litre]] old[8[Rs. 1 per litre]] old[ 7[Rs.0.50 per litre]]old[6[Rs. 1 per litre]] old[5[Rs. 6 per litre]] old[4[Rs. 3.50 per litre]] old[3[Rs. 5 per litre]] old[2[Rs. 3.5 per litre]] old[1[Rs. 6.50 per litre]] old[Rs. 12 per litre]helldod] |
| 24[3. | 2710 |
High speed diesel oil, when cleared for export to Bhutan |
Nil per litre”;] |
[helldod25omit[2. Nothing contained in this notification shall apply to any goods other than the goods cleared for export.]helldod]
3. This notification shall come into force on the 1st day of July, 2022.
[F. No. 354/15/2022-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
1. Substituted vide Notification No. 41/2022-Central Excise Dated. 01/12/2022
2. Substituted vide Notification No. 43/2022-Central Excise Dated. 15/12/2022 [w.e.f 16.12.2022]
3. Substituted vide Notification No. 02/2023-Central Excise Dated 02/01.2023 [w.e.f 03.01.2023]
4. Substituted vide Notification No. 04/2023-Central Excise Dated 16/01/2023 [w.e.f 17.01.2023]
5. Substituted vide Notification No. 07/2023-Central Excise Dated. 03/02/2023 [w.e.f 04.02.2023]
6. Substituted vide Notification No. 09/2023-Central Excise Dated. 15/02/2023 [w.e.f 16.02.2023]
7. Substituted vide Notification No. 11/2023-Central Excise Dated. 03/03/2023 [w.e.f 04.03.2023]
8. Substituted vide Notification No. 14/2023-Central Excise Dated. 20/03/2023 [w.e.f 21.03.2023]
9. Substituted vide Notification No. 17/2023-Central Excise Dated. 03/04/2023 [w.e.f 04.04.2023]
10. Substituted vide Notification No. 19/2023-Central Excise Dated 18/04/2023 [w.e.f 19.04.2023]
11. Substituted vide Notification No. 25/2023-Central Excise Dated 31/07/2023 [w.e.f 01.08.2023]
12. Substituted vide Notification No. 27/2023-Central Excise Dated 14/08/2023 [w.e.f 15.08.2023]
13. Substituted vide Notification No. 29/2023-Central Excise Dated 01/09/2023 [w.e.f 02.09.2023]
14. Substituted vide Notification No. 31/2023-Central Excise Dated 15/09/2023 [w.e.f 16.09.2023]
15. Substituted vide Notification No. 33/2023-Central Excise Dated 29/09/2023 [w.e.f 30.09.2023]
16. Substituted vide Notification No. 35/2023-Central Excise Dated 17/10/2023 [w.e.f 18.10.2023]
17. Substituted vide Notification No. 37/2023-Central Excise Dated 31/10/2023 [w.e.f 01.11.2023]
18. Substituted vide Notification No. 39/2023-Central Excise Dated 15/11/2023 [w.e.f 16.11.2023]
19. Substituted vide Notification No. 42/2023-Central Excise Dated 18/12/2023 [w.e.f 19.12.2023]
20. Substituted vide Notification No. 02/2024-Central Excise Dated 01/01/2024 [w.e.f 02.01.2024]
21.Substituted vide Notification No. 07/2024-Central Excise Dated 15.02.2024 [w.e.f 16.01.2024]
22.Substituted vide Notification No. 09/2024-Central Excise Dated 29/02/2024 [w.e.f 01.03.2024]
23. Substituted vide Notification No. 23/2024-Central Excise Dated 02/09/2024 [w.e.f 03.09.2024]
24. Inserted vide Notification No. 23/2024-Central Excise Dated 02/09/2024 [w.e.f 03.09.2024]
25. Omitted vide Notification No. 23/2024-Central Excise Dated 02/09/2024 [w.e.f 03.09.2024]