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Core Purpose

Notification amending a Central Excise duty exemption notification to insert two new tariff entries for Blended Aviation Turbine Fuel, under Section 5A of the Central Excise Act, 1944.

Detailed Summary

The Ministry of Finance, Department of Revenue, by Notification No. 27/2024-Central Excise (G.S.R. 667(E)) dated 28th October 2024, in exercise of powers under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), further amends notification No. 11/2017-Central Excise dated 30th June 2017 (G.S.R. 793(E), last amended by notification No. 04/2024-Central Excise dated 25th January 2024, G.S.R. 71(E)). In the Table of the said notification, after Serial No. 7B, two new entries are inserted: Serial No. 7C, covering Blended Aviation Turbine Fuel (tariff item 2710 19 33) drawn by selected airline or cargo operators for Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) flights from an RCS airport, heliport or waterdrome, at a duty rate of 2%; and Serial No. 7D, covering Blended Aviation Turbine Fuel (same tariff item) generally, at a duty rate of 11%. The notification comes into force with effect from 29th October 2024. It is issued under File No. 190341/74/2024-TRU and signed by Amreeta Titus, Deputy Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-28102024-258292 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 609] NEW DELHI, MONDAY, OCTOBER 28, 2024/KARTIKA 6, 1946 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th October, 2024 No. 27/2024-Central Excise G.S.R. 667(E). — In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), 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. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017, namely:- In the said notification, in the Table, after Sl. No. 7B and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely:- +-----+------------+---------------------------------------------------------------------------------+--------+ | (1) | (2) | (3) | (4) | +=====+============+=================================================================================+========+ | "7C.| 2710 19 33 | Blended Aviation Turbine Fuel drawn by the selected airline | 2% | | | | operators or cargo operators for the regional connectivity | | | | | scheme flights from Regional Connectivity Scheme (RCS) | | | | | - Ude Deshka Aam Nagrik (UDAN) airport or heliport or | | | | | waterdrome | | +-----+------------+---------------------------------------------------------------------------------+--------+ | 7D. | 2710 19 33 | Blended Aviation Turbine Fuel | 11%"; | +-----+------------+---------------------------------------------------------------------------------+--------+ 2. This notification shall come into force with effect from 29th October, 2024. [F. No. 190341/74/2024-TRU] AMREETA TITUS, Dy. Secy. Note. - The principal notification No. 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017 and last amended by notification No. 04/2024-Central Excise dated 25th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 71 (E), dated 25th January, 2024. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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