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Core Purpose

Three notifications under section 5A of the Central Excise Act, 1944 amending export duty notifications to extend a Nil excise duty rate to Aviation Turbine Fuel, motor spirit (petrol), and high speed diesel oil exported to Bhutan.

Detailed Summary

By three notifications dated 2nd September, 2024, all issued under section 5A of the Central Excise Act, 1944 (1 of 1944) by the Ministry of Finance (Department of Revenue), the Central Government amended earlier Central Excise export-duty notifications to extend a Nil rate of duty per litre to exports to Bhutan: Notification No. 22/2024-Central Excise (G.S.R. 532(E)), issued read with section 147 of the Finance Act, 2002 (20 of 2002), amended Notification No. 18/2022-Central Excise dated 19th July, 2022 (G.S.R. 584(E)) to add a Nil rate for Aviation Turbine Fuel cleared for export to Bhutan; Notification No. 23/2024-Central Excise (G.S.R. 533(E)), issued read with section 147 of the Finance Act, 2002, amended Notification No. 04/2022-Central Excise dated 30th June, 2022 (G.S.R. 492(E)) to add Nil rates for motor spirit (petrol) and high speed diesel oil cleared for export to Bhutan and omitted paragraph 2; and Notification No. 24/2024-Central Excise (G.S.R. 534(E)), issued read with section 112 of the Finance Act, 2018 (13 of 2018), amended Notification No. 10/2022-Central Excise dated 30th June, 2022 (G.S.R. 498(E)) to add the same Nil rates for petrol and diesel exports to Bhutan and omitted paragraph 2; all three notifications (F. No. 190354/257/2023-TRU) took effect from 3rd September, 2024 and were signed by Amreeta Titus, Deputy Secretary.

Full Text

5607 GI/202 4 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 492] NEW DELHI, MONDAY , SEPTEMBER 2, 2024 /BHADRA 11, 194 6 CG-DL-E-02092024-256845 (1) (2) (3) (4) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 2nd September, 2024 No. 22/2024 -Central Excise G.S.R. 532(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with sec tion 147 of the Finance Act, 2002 (20 of 2002), the Central Government , on 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 in the Ministry of Finance (Department of Revenue), No. 18/2022 -Central Excise, dated the 19th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022, namely: - In the said notification, in the Table, - (i) against S. No. 2, for the entry in column (3), the entry “Aviation Turbine Fuel, when cleared for export to countries other than Bhutan” shall be substituted; (ii) after S. No. 2 and the entries relating thereto , the following S. No. and entries shall be inserted, namely :- (1) (2) (3) (4) “3. 2710 Aviation Turbine Fuel, when cleared for export to Bhutan Nil per litre”. 2. This notification shall come into force on the 3rd day of September , 2024. [F. No 190354/257/2023 -TRU ] AMREETA TITUS , Dy. Secy. Note: The principal notification No. 18/2022 -Central Excise, dated the 19th July, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022, and was last amended vide notification No. 21/2024-Central Excise, dated the 30th August , 202 4, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 525(E), dated the 30th August , 202 4. (1) (2) (3) (4) (1) (2) (3) (4) NOTIFICATION New Delhi, the 2nd September, 2024 No. 23/2024 -Central Excise G.S.R. 533(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, on 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 in the Ministry of Finance (Department of Revenue), No. 04/2022 -Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 492 (E), dated the 30th June, 2022, namely: - In the said notification, - (a) in the Table, - (i) against S. No. 1, for the entry in column (3), the entry “Motor spirit, commonly known as petrol, when cleared for export to countries other than Bhutan” shall be substituted; (ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :- (1) (2) (3) (4) “1A. 2710 Motor spirit, commonly known as petrol, when cleared for export to Bhutan Nil per litre”; (iii) against S. No. 2, for the entry in column (3), the entry “ High speed diesel oil , when cleared for export to countries other than Bhutan” shall be substituted; (iv) after S. No. 2 and the entries relating thereto , the following S. No. and entries shall be inserted, namely :- (1) (2) (3) (4) “3. 2710 High speed diesel oil, when cleared for export to Bhutan Nil per litre”; (b) paragraph 2 shall be omitted. 3. This notification shall come into force on the 3rd September, 2024 . [F. No 190354/257/2023 -TRU ] AMREETA TITUS , Dy. Secy. Note: The principal notification No. 04/2022 -Central Excise, dated the 30th June, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 492 (E), dated the 30th June, 2022, and was last amended vide notification No. 09 /2024 -Central Excise, dated the 29th February, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 149(E), dated the 29th February, 2024. (1) (2) (3) (4) (1) (2) (3) (4) NOTIFICATION New Delhi, the 2nd September, 2024 No. 24/2024 -Central Excise G.S.R. 534(E).— In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of Finance Act, 2018 (13 of 2018), the Central Government on 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 in the Ministry of Finance (Department of Revenue), No. 10/2022 -Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 498(E), dated the 30th June, 2022, namely: - In the said notification, - (a) in the Table, - (i) against S. No. 1, for the entry in column (3), the entry “Motor spirit, commonly known as petrol, when cleared for export to countries other than Bhutan” shall be substituted; (ii) after S. No. 1 and the entries relating thereto , the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) “1A. 2710 Motor spirit, commonly known as petrol, when cleared for export to Bhutan Nil per litre”; (iii) against S. No. 2, for the entry in column (3), the entry “High speed diesel oil, when cleared for export to countries other than Bhutan” shall be substituted; (iv) after S. No. 2 and the entries relating thereto , the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) “3. 2710 High speed diesel oil, when cleared for export to Bhutan Nil per litre”; (b) paragraph 2 shall be omitted. 2. This notification shall come into force on the 3rd September, 2024. [F. No 190354/257/2023 -TRU ] AMREETA TITUS , Dy. Secy. Note: The principal notification No. 10/2022 -Central Excise, dated the dated the 30th June, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 498(E), dated the dated the 30th June, 2022, and was last amended vide notification No. 12/2023 - Central Excise, dated the 3rd March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 168(E), dated the 3rd March, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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