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Date: 2022-06-30 Category: Extra Ordinary State: Union Government Country: India

Cess on Petroleum Products

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Okay, I will generate the report based on the provided government policy text. **Report on Central Excise Notifications (June 30, 2022)** **1. Executive Summary:** This report analyzes a series of Central Excise notifications issued on June 30, 2022, focusing on amendments to the Central Excise Rules, 2017, and related exemptions and impositions of duties, specifically concerning motor spirit (petrol), high-speed diesel oil, aviation turbine fuel, and crude petroleum. The core purpose is to modify excise duties and regulations on these products, potentially impacting pricing and revenue generation. The key findings reveal exemptions for exports, changes in Special Additional Excise Duty (SAED) rates, and provisions for producers of crude petroleum. **2. Introduction:** This report aims to provide an informative overview of several Central Excise notifications released on June 30, 2022, based solely on the content of the provided text. The analysis focuses on the key changes and provisions outlined in these notifications, their potential impact, and implementation aspects as discernible from the document. **3. Policy Overview:** These notifications primarily serve as amendments to existing policies, including the Central Excise Rules, 2017, and various previous notifications related to central excise duties. The core objectives, as inferred from the text, are: * To adjust and clarify the applicability of central excise duties on specific petroleum products. * To provide exemptions and relief from certain duties under specific circumstances, particularly for exports and certain crude petroleum producers. * To introduce a Special Additional Excise Duty (SAED) on crude petroleum and aviation turbine fuel. **4. Background and Rationale:** The amendments likely respond to prevailing economic conditions and government revenue needs, with the aim of balancing revenue generation with the need to manage prices of essential fuels. The introduction of SAED on crude petroleum suggests an intention to tap into revenue from domestic crude oil production. The rationale for exemptions, particularly for exports, likely aims to promote export competitiveness. The provision related to crude petroleum production likely intends to incentivize increased production from smaller producers, with the provision that SAED will be levied after production exceeding the financial year 2021-2022 numbers. **5. Key Provisions / Changes:** The key changes introduced by these notifications are: * **Amendment to Central Excise Rules, 2017 (Notification No. 022022):** Rule 18 and Rule 19 are amended by adding a proviso stating that nothing in these rules shall apply to Motor spirit, commonly known as petrol, High speed diesel oil and Aviation Turbine Fuel. The *effect* of this change is likely to remove these items from the purview of the specific regulations outlined in Rules 18 and 19, possibly related to duty payment or procedures. * **Amendment to Notification No. 052019 (Notification No. 032022):** Adds that nothing contained in this notification shall apply to goods cleared for export. * **Special Additional Excise Duty (SAED) Adjustments (Notification No. 042022):** It exempts excisable goods (Motor spirit and High-speed diesel oil) from so much of the SAED leviable thereon under section 147 of the Finance Act, 2002. The rate in excess shall be: For Motor Spirit, commonly known as petrol: Rs. 5 per litre and High speed diesel oil: Rs. 12 per litre. This does not apply to any goods cleared for export. * **Imposition of Special Additional Excise Duty (SAED) (Notification No. 052022):** It directs the imposition of SAED under section 147 of the Finance Act, 2002, on Petroleum crude (Rs. 23250 per tonne) and Aviation Turbine Fuel (Rs. 6 per Litre). * **Exemption for Small Crude Petroleum Producers (Notification No. 062022):** Exempts crude petroleum produced by a person whose annual production during the preceding financial year was less than two million barrels from the whole of the SAED. * **Exemption for Increased Crude Petroleum Production (Notification No. 072022):** Exempts crude petroleum production exceeding the production during the preceding financial year from the whole of the SAED. * **Exemption from Basic Excise Duty and Agricultural Infrastructure Development Cess on Export of Motor Spirit and Aviation Turbine Fuel (Notification No. 082022):** Exempts Motor Spirit and Aviation Turbine Fuel cleared for export from Basic Excise Duty and Agricultural Infrastructure Development Cess. * **Exemption from SAED on Export of Aviation Turbine Fuel (Notification No. 092022):** Exempts Aviation Turbine Fuel from the whole of the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002. This does not apply to goods cleared for export. * **Additional Duty of Excise (Notification No. 102022):** It exempts excisable goods (Motor spirit and High-speed diesel oil) from so much of the additional duty of excise leviable thereon under section 112 of the Finance Act, 2018. The rate in excess shall be: For Motor Spirit, commonly known as petrol: Re. 1 per litre and High speed diesel oil: Re. 1 per litre. This does not apply to any goods cleared for export. * **Amendment to Notification No. 042019 (Notification No. 112022):** Adds that nothing contained in this notification shall apply to goods cleared for export. * **Exemption from Additional Duty of Customs on Import of Petroleum Crude and Aviation Turbine Fuel (Notification No. 322022):** Exempts Petroleum Crude and Aviation Turbine Fuel, when imported into India, from the additional duty of Customs leviable thereon. **6. Target Audience and Stakeholders:** Based on the text, the primary target audience and stakeholders are: * **Petroleum and Fuel Industry:** Refineries, fuel distributors, aviation companies, and retail fuel outlets are directly affected by changes in excise duties and regulations. * **Crude Petroleum Producers:** Especially those producing less than two million barrels annually, who benefit from SAED exemptions under certain conditions. * **Exporters of Motor Spirit and Aviation Turbine Fuel:** Benefit from duty exemptions on exports. * **Consumers:** Indirectly affected by changes in fuel prices, which may be influenced by excise duty adjustments. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Ministry of Finance, Department of Revenue, and the Central Government are responsible for implementing and overseeing these changes, as indicated by the notifications being issued under their authority. * **Timeline:** All notifications come into force on the 1st day of July 2022. * **Procedures:** While the text doesn't explicitly detail procedures, it can be inferred that the Central Excise Department will need to update its systems and guidelines to reflect the amended rules and duty rates. Industry players will need to adjust their accounting and compliance procedures accordingly. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of these changes include: * **Revenue Impact:** The introduction of SAED on crude petroleum and aviation turbine fuel is expected to generate additional revenue for the government. The impact of the duty reductions and exemptions on overall revenue will depend on the volume of production and exports. * **Price Adjustments:** Adjustments to excise duties could impact the retail prices of petrol, diesel, and aviation turbine fuel, potentially affecting consumers and the transportation sector. * **Incentivizing Production:** The exemption for smaller crude petroleum producers aims to encourage increased domestic oil production. * **Export Competitiveness:** The exemptions for exports of motor spirit and aviation turbine fuel are likely intended to enhance the competitiveness of Indian exporters in the global market. **9. Conclusion:** The Central Excise notifications issued on June 30, 2022, represent a significant set of amendments and adjustments to excise duties and regulations concerning the petroleum and fuel industry. These changes aim to balance revenue generation, manage fuel prices, incentivize domestic production, and promote exports. The notifications will have a direct impact on industry players and potentially influence consumer prices.

Key Entities Referenced

New Delhi: Location of notification publication. Central Excise Act, 1944: Indian Law related to Central Excise Duty. Central Excise Rules, 2017: Rules pertaining to Central Excise. Central Excise Amendment Rules, 2022: Amendment to the Central Excise Rules. Ministry of Finance: Indian Government Ministry. Department of Revenue: Department under the Ministry of Finance. Finance Act, 2002: Indian Finance Act. Finance Act, 2018: Indian Finance Act. Finance Act, 2021: Indian Finance Act. Motor spirit: Commonly known as petrol. High speed diesel oil: Type of fuel. Aviation Turbine Fuel: Fuel used in aircraft. Petroleum crude: Crude form of Petroleum. Customs Act, 1962: Act related to customs duty Customs Tariff Act, 1975: Act related to tariffs on imported goods
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-01072022-236926 xxxGIDHxxx CG-DL-E-01072022-236926 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 466] नई दिल्ली, बृहस्ट्प जतिार, िनू 30, 2022/ आर्ाढ़ 9, 1944 No. 466] NEW DELHI, THURSDAY, JUNE 30, 2022/ASHADHA 9, 1944 जित्त ं्ं ाल (रािस्ट्ि जिभाग) अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 02/2022-केन्‍दर ी उत्प ाि िल्् क एएन. टी.) सा.का.जन. 490(अ).—केंरी सरकार, केन्‍द री उतत पाि िल्् क अजधजन ं, 1944 ए1944 का 1) की धारा 37 के द्वारा प्रित् त िजतिय का प्र गग करते ुए, केन्‍द री उत् पाि ि्ल्क जन ं, 2017, का संिगधन करने के जलए जनम्न जलजखत जन ं बनाती ह,ै था: - 1. संजिप्त िीर्षक और प्रारंभन – (1) इन जन ं का संजिप्त नां केन्‍द री उत् पाि ि्ल् क एसंिगधन) जन ं, 2022 ह ै। (2) े 1 ि्लाई, 2022 से प्रित्तृ ह गे । 2. उक्त केंरी उत्पाि ि्ल्क जन ं 2017 एजिसे इसं ें इसके प्ात उतिय जन ं कहा ग ा ह)ै के जन ं 18 ं,ें स्ट् पष्ट ीकरण स ेपहले जन‍न जलजखत परन्‍द त्क कग अंत:स्ट्थ ाजपत दक ा िाएगा, था:- “परन्‍दत ् इन जन ंग ं ें अंतर्िषष्ट कगई भी बात ंगटर जस्ट्प्रट, जिसे सांान्‍द त ा पेरगल के नां से िाना िाता ह,ै हाई स्ट् पीड डीज़ल ऑ ल और एजिएिन रबाईन फ् लू पर लागू नहीं हगगी ।” 3. उक्त जन ं ं,ें जन ं 19 ं,ें जन‍न जलजखत परन्‍द त्क कग अतं :स थत ाजपत दक ा िाएगा, था:- “परन्‍दत ् इन जन ंग ं ें अंतर्िषष्ट कगई भी बात ंगटर जस्ट्प्रट, जिसे सांान्‍द त ा पेरगल के नां से िाना िाता ह,ै हाई स्ट् पीड डीज़ल ऑ ल और एजिएिन रबाईन फ् लू पर लागू नहीं हगगी ।” [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि 4392 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th June, 2022 No. 02/2022-Central Excise (N.T.) G.S.R. 490(E).—In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Central Excise (Amendment) Rules, 2022. (2) They shall come into force on the 1st day of July, 2022. 2. In the Central Excise Rules, 2017 (hereinafter referred to as the said Rules), in rule 18, before the explanation the following proviso shall be inserted, namely: - “Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High- speed diesel oil and Aviation Turbine Fuel.” 3. In the said Rules, in rule 19, the following proviso shall be inserted, namely: - “Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High- speed diesel oil and Aviation Turbine Fuel.” [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 03/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 491(अ).—केंरी सरकार, केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की धारा 5क के साथ पठित जित् त अजधजन ं, 2002 ए2002 का 20) की धारा 147 द्वारा प्रित्त िजतिय का प्र गग करते ुए, का संाधान हग िाने पर दक ऐसा करना लगक जहत ंें आिश् क ह,ै भारत सरकार, जित् त ंं्ाल एरािस्ट् ि जिभाग) की अजधसूचना संख् ा 05/2019-केन्‍द री उत् पाि ि्ल् क, तारीख 06 ि्लाई, 2019, जिसे सं सा.का.जन. 488 एअ), तारीख 06 ि्लाई, 2019 ंें भारत के रािप्, असाधारण, भाग II, खंड 3, उप खंड (i) ंें प्रकाजित दक ा ग ा था, ंें जन‍न जलजखत और संिगधन करती ह,ै था:- उक्त अजधसूचना ं,ें सारणी के पश् चात, जन‍न जलजखत अतं :स्ट्थ ाजपत दक ा िाएगा, था:- “इस अजधसूचना ंें अंतर्िषष्ट कगई भी बात जन ाषत के जलए क्ल ी र दकए गए ंालग पर लाग ूनहीं हगगी ।” 2. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि नगट : प्रधान अजधसूचना संख् ा 05/2019-केन्‍द री उत् पाि िल्् क, दिनांक 06 ि्लाई, 2019 कग सा.का.जन. 488 एअ), तारीख 06 ि्लाई, 2019, के तहत भारत के रािप्, असाधारण, के भाग II, खंड 3, उप खंड (i) ंें प्रकाजित दक ा ग ा था और इसंें अंजतं बार अजधसूचना संख् ा 02/2021–केन्‍द री उत् पाि ि्ल् क, तारीख 1 फरिरी, 2021, जिसे सा.का.जन. 84 एअ) तारीख 1 फरिरी, 2021 के तहत भारत के रािप्, असाधारण, के भाग II, खंड 3, उप खंड (i) ंें प्रकाजित दक ा ग ा था, के द्वारा संिगधन दक ा ग ा था ।[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 3 NOTIFICATION New Delhi, the 30th June, 2022 No. 03/2022-Central Excise G.S.R. 491(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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 05/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R.488(E), dated the 6th July, 2019, namely:- In the said notification, after the Table, the following shall be inserted, namely: - “2. Nothing contained in this notification shall apply to the goods cleared for export.” 2. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. Note : The principal notification No. 05/2019- Central Excise dated the 6th July, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 488(E), dated the 6th July, 2019, and was last amended by notification No. 02/2021- Central Excise dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 84(E), dated the 1st February, 2021. अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 04/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 492(अ).—केंरी सरकार, केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) एएतजश्ंन पश् चात जिसे उत् पाि ि्ल् क अजधजन ं से संिर्भषत दक ा ग ा ह)ै की धारा 5क के साथ पठित जितत त अजधजन ं, 2002 ए2002 का 20) की धारा 147 के तहत प्रित् त िजतिय का प्र गग करते ुए, इस बात का संाधान हग िाने पर दक ऐसा करना िनजहत ंें आिश् क ह,ै नीचे िी गई सारणी के स्ट्त‍भ ए3) की तत्स्ट्थानी प्रजिजष्ट ं ें था जिजनर्िष्ष ट ह ै और िग दक उक्त सारणी के स्ट्त‍भ ए2) ंें था जिजनर्िष्ष ट उत् पाि ि्ल् क अजधजन ं की चथथी अन्सूची के अ्‍ ा , िीर्ष ा उप िीर्ष ा टैठरफ ंि के क भीतर आन े िाल े उत्पाि िल्् क गग् ंाल कग, जित् त अजधजन ं, 2002 की आििीं अन्सूची के साथ पठित धारा 147 के अधीन उस पर उद्ग्रहीत जििेर् अजतठरक्त उत पत ाि िल्् क से ूूट प्रिान करती ह ै जितना िह उक्त सारणी के स्ट्त‍भ ए4) की तत्स ंबंधी प्रजिजष्ट ंें जिजनर्िष्ष ट िर से पठरकजलत र्कमं से अजधक ह ै । क्र.स.ं अ्‍ ा ा िीर् ष ा उप िीर् ष ा ंाल का जििरण िर टैठरफ ंि (1) (2) (3) (4) 1. 2710 ंगटर जस्ट्प्रट, सांान्‍द त ा जिस े पेरगल के नां 5 रुप ा प्रजत लीटर से िाना िाता ह ै 2. 2710 हाई स्ट् पीड डीज़ल ऑ ल 12 रुप ा प्रजत लीटर 2. इस अजधसूचना ं ें अंतर्िषष्ट कगई बात जन ाषत के जलए क्ल ी र दकए गए ंाल से जभन्‍दन अन्‍द दकसी ंाल पर प्रिृत्त नहीं हगगी । 3. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 30th June, 2022 No. 04/2022-Central Excise G.S.R. 492(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 Description of goods Rate or tariff item (1) (2) (3) (4) 1. 2710 Motor spirit, commonly Rs. 5 per litre known as petrol 2. 2710 High speed diesel oil Rs. 12 per litre 2. Nothing contained in this notification shall apply to any goods other than the goods cleared for export. 3. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 05/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 493(अ).—केंरी सरकार कग इस बात का संाधान हग िाता ह ै दक कच् चे पेरगजल ं और एजिएिन रबाईन फ् ूल, िग दक केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की चथथी अन्सूची के क्रंि: िीर्ष 2709 और 2710 के अधीन आते ह ैं पर जित् त अजधजन ं, 2002 ए2002 का 20) की धारा 147 के अधीन जििेर् अजतठरक्त उत् पाि ि्ल् क लगा ा िाना चाजहए और इस प्रकार की पठरजस्ट्थजत ां जि्यमंान ह ैं दक इसके जलए तत्क ाल कारषिाई दकए िान े की आिश् कता ह ै। अत: अब केंरी सरकार जित् त अजधजन ं, 2002 की धारा 147 के अन्सरण ं ें ह जनििे िते ी ह ै दक जित् त अजधजन ं, 2002 की आििीं अन्सूची ंें जन‍ नजलजखत रीती से संिगधन दक ा िाएगा, था:- जित् त अजधजन ं, 2002 की आििीं अन्सूची ं,ें ंि संख् ा 2 और तत्स ंबंधी प्रजिजष्ट के पश् चात जन‍न जलजखत ंि संख् ा और प्रजिजष्ट कग अतं :स्ट्थ ाजपत दक ा िाएगा, था:- (1) (2) (3) “3. कच् चा पेरगजल ं 23250 रुपए प्रजत टन; 4. एजिएिन रबाईन फ् ूल 6 रुपए प्रजत लीटर” 2. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 5 NOTIFICATION New Delhi, the 30th June, 2022 No. 05/2022-Central Excise G.S.R. 493(E).—WHEREAS, the Central Government is satisfied that the Special Additional Excise Duty be levied under section 147 of the Finance Act, 2002 (No. 20 of 2002) on Petroleum crude, and Aviation Turbine Fuel falling under heading 2709 and 2710 respectively of the Fourth Schedule to the Central Excise Act 1944 (1 of 1944), and that circumstances exist which render it necessary to take immediate action. NOW, therefore, in pursuance of section 147 of the Finance Act, 2002, the Central Government, hereby directs that the Eighth Schedule to the said Finance Act, 2002, shall be amended in the following manner, namely: - In the Eighth Schedule to the Finance Act, 2002, after Item No. 2 and the entries relating thereto, the following Item S. No. and entries shall be inserted, namely: - (1) (2) (3) “3. Petroleum crude Rs. 23250 per tonne 4. Aviation Turbine Fuel Rs. 6 per Litre” 2. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 06/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 494(अ).—केंरी सरकार, केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की धारा 5क के साथ पठित जित् त अजधजन ं, 2002 ए2002 का 20) की धारा 147 के अधीन प्रित् त िजतिय का प्र गग करते ुए, इस बात संाधान हग िाने पर दक ऐसा करना लगक जहत ंें आिश् क ह,ै कच् चे पेरगजल ं, िग दक केन्‍द री उत् पाि िल्् क अजधजन ं, 1944 ए1944 का 1) की चथथी अन्सूची के िीर्कष 2709 के अंतगषत आता ह ै और जिसका उत् पािन ऐस े ‍ जतिय के द्वारा दक ा ग ा हग जिसका जपूले जित् ती िर्ष ं ें िार्र्षक उत् पािन िग ंीजल न बैरल से कं था, कग उस पर उक्त जित् त अजधजन ं, 2002 की आििीं अन्सूची के साथ पठित धारा 147 के अधीन उद्ग्रहणी जििेर् अजतठरक्त उत् पाि िल्् क से पूणषत ा ूूट िेती ह ै। 2. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि NOTIFICATION New Delhi, the 30th June, 2022 No. 06/2022-Central Excise G.S.R. 494(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 crude petroleum, falling under heading 2709 of the of the Fourth Schedule to the Central Excise Act, 1944 (herein after referred to as “the said goods” produced by a person whose annual production of the said goods during the preceding Financial Year was less than two million barrel, from the whole of the Special Additional Excise Duty leviable thereon under section 147 read with the Eighth Schedule to the said Finance Act, 2002. 2. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 07/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 495(अ).—केंरी सरकार, केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की धारा 5क के साथ पठित जित् त अजधजन ं, 2002 ए2002 का 20) की धारा 147 के तहत प्रित् त िजतिय का प्र गग करत े ुए, इस बात संाधान हग िान े पर दक ऐसा करना िनजहत ं ें आिश् क ह,ै केन्‍द री उत् पाि िल्् क अजधजन ं, 1944 ए1944 का 1) की चथथी अन्सूची के िीर्षक 2709 के अधीन आने िाल े कच् च े परे गजल ं िग दक दकसी ‍ जतिय के द्वारा जपूल े जित् ती िर् ष के िथरान दकए गए अपन े कच् च े पेरगजल ं उत् पािन स े अजधक ह,ै कग, उस पर उक्त जित् त अजधजन ं, 2002 की आििीं अन्सूची के साथ पठित धारा 147 के अधीन उस पर उद्ग्रहीत जििेर् अजतठरक्त उत् पाि िल्् क से पूणतष ा ूूट िते ी ह ै। स्ट् पष्ट ीकरण : जित् ती िर्ष, 2022-23 के जलए, जििेर् अजतठरक्त उत् पाि िल्् क ऐसे पठरंाप पर लाग ू नहीं हगगा िग दक दकसी ‍ जतिय के द्वारा जित् ती िर्ष 2021-22 के िथरान दकए गए अपन े कच् च े पेरगजल ं उत् पािन कग पार करन े के त्रंत प्ातत उत्पादित दक ा िाता ह ै। 2. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि NOTIFICATION New Delhi, the 30th June, 2022 No. 07/2022-Central Excise G.S.R. 495(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 crude petroleum, falling under heading 2709 of the of the Fourth Schedule to the Central Excise Act 1944, produced by a person which is in excess of crude petroleum oil produced by such person during the preceding Financial Year, from the whole of the Special Additional Excise Duty leviable thereon under section 147 read with the Eighth Schedule to the said Finance Act, 2002. Explanation: For the Financial year, 2022-23, the Special Additional Excise Duty shall not apply to such quantity that is produced by a person immediately after exceeding his production of crude petroleum oil during the Financial Year 2021-22. 2. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 08/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 496(अ).—केंरी सरकार, जित् त अजधजन ं, 2018 ए2018 का 13) की धारा 112 और जित् त अजधजन ं, 2021 ए2021 का 13) की धारा 125 के साथ पठित केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की धारा 5क के अधीन प्रित् त िजतिय का प्र गग करते ुए, इस बात का संाधान हगने पर दक ऐसा करना लगक जहत ंें आिश् क ह,ै उन िस्ट् तओं क् कग जिनका जििरण नीचे िी गई सारणी के स्ट्त‍भ ए2) ं ें जिजनर्िष्ष ट ह,ै कग उस सं िब उनकग जन ाषत के जलए क्ल ी र कर दि ा ग ा हग, उक्त सारणी के स्ट्त‍भ ए3) ंें जिजनर्िष्ष ट िल्् क से पूरी तरह ूूट प्रिान करती है।[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 7 सारणी क्रं ंि का जििरण जिजनर्िष्ष ट िल्् क सख्ं ा (1) (2) (3) 1. (i) ंगटर जस्ट्प्रट, सांान्‍द त ा जिसे पेरगल के नां से िाना िाता ह ै। (i) ंूल उत्पाि ि्ल् क (ii) हाई स्ट् पीड डीज़ल (ii) कृजर् अिसंरचना जिकास उपकर 2. एजिएिन रबाईन फ् ूल ंूल उत्पाि ि्ल् क स्ट् पष्ट ीकरण: इस अजधसूचना के प्र गिन के जलए, - (i) “जन ाषत”, अपनी व्याकरजणक रूपभेि और सिाती पि सजहत, से ंाल कग भारत के दकसी स्ट् थान स े भारत के बाहर दकसी स्ट् थान पर ल ेिाना अजभप्रेतह ै; (ii) ंूल उत्पाि ि्ल् क से केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की धारा 3 के अधीन लगाए िान े िाला ि्ल् क अजभप्रेत ह ै। (iii) कृजर् अिसंरचना जिकास उपकर स े जित् त अजधजन ं, 2021 ए2021 का 3) की धारा 125 के अधीन लगाए िान े िाला उपकर अजभप्रेत ह ै। 2. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि NOTIFICATION New Delhi, the 30th June, 2022 No. 08/2022-Central Excise G.S.R. 496(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of the Finance Act, 2018 (13 of 2018) and section 125 of the Finance Act, 2021 (13 of 2021), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of description falling under Column (2) of the Table below from the whole of duties in Column (3) of the said Table when such goods are cleared for exports. TABLE S. Description of Item The Specified Duty No. (1) (2) (3) 1. (i) Motor Spirit commonly known as Petrol (i) Basic Excise Duty (ii) High Speed Diesel (ii) Agricultural Infrastructure Development Cess 2. Aviation Turbine Fuel Basic Excise Duty Explanation: For the purpose of this notification, - (i) “Agricultural Infrastructure Development Cess” means the cess levied under section 125 of the Finance Act, 2021 (3 of 2021); (ii) “Basic Excise Duty” means the duty levied under Section 3 of the Central Excise Act, 1944 (1 of 1944); (iii) “Export”, with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India; 2. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy.8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 09/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 497(अ).—केंरी सरकार, केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की धारा 5क के साथ पठित जित् त अजधजन ं, 2002 ए2002 का 20) की धारा 147 के अधीन प्रित् त िजतिय का प्र गग करते ुए, इस बात संाधान हग िाने पर दक ऐसा करना लगक जहत ंें आिश् क ह,ै एजिएिन टरबाइन फ् लू , िग दक केन्‍द री उत् पाि िल्् क अजधजन ं, 1944 ए1944 का 1) की चथथी अन्सूची के िीर्षक 2710 के अतं गतष आता ह ै कग धारा 147 के अधीन उद्ग्रहणी जििेर् अजतठरक्त उत्प ाि िल्् क से पणू षत ा ूूट िेती ह ै। 2. इस अजधसूचना ं ेंअतं र्िषष्ट कगई भी बात जन ाषत के जलए क्ल ी र दकए गए ंालग पर लाग ू नहीं हगगी । 3. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि NOTIFICATION New Delhi, the 30th June, 2022 No. 09/2022-Central Excise G.S.R. 497(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 Aviation Turbine Fuel, falling under the Heading 2710 of the Fourth Schedule of the Central Excise Act, 1944 (1 of 1944) from the whole of the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002 (20 of 2002). 2. Nothing contained in this notification shall apply to the goods cleared for export. 3. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 10/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 498(अ).—केंरी सरकार, जित् त अजधजन ं, 2018 ए2018 का 13) की धारा 112 के साथ पठित केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की धारा 5क के अधीन प्रित् त िजतिय का प्र गग करते ुए, इस बात का संाधान हगन े पर दक ऐसा करना लगक जहत ं ें आिश् क ह,ै , नीचे िी गई सारणी के स्ट्त‍भ ए3) की तत्स्ट्थानी प्रजिजष्ट ंें था जिजनर्िष्ष ट ह ै और िग दक उक्त सारणी के स्ट्त‍भ ए2) ंें था जिजनर्िष्ष ट उत् पाि ि्ल् क अजधजन ं की चथथी अन्सूची के अ्‍ ा , िीर्ष ा उप िीर्ष ा टैठरफ ंि के क भीतर आने िाले उत्पाि िल्् क गग् ंाल कग, जित् त अजधजन ं, 2018 की ूिी अन्सूची के साथ पठित धारा 112 के अधीन उस पर उद्ग्रहीत अजतठरक्त उत् पाि िल्् क स े ूूट प्रिान करती ह ैजितना िह उक्त सारणी के स्ट्त‍भ ए4) की तत्स ंबंधी प्रजिजष्ट ंें जिजनर्िष्ष ट िर स ेपठरकजलत र्कमं से अजधक ह ै । सारणी क्र.स.ं अ्‍ ा ा िीर् ष ा उप ंाल का जििरण िर िीर् ष ा टैठरफ ंि (1) (2) (3) (4) 1. 2710 ंगटर जस्ट्प्रट, सांान्‍द त ा जिस े पेरगल के नां स े 1 रुप ा प्रजत लीटर िाना िाता ह ै 2. 2710 हाई स्ट् पीड डीज़ल ऑ ल 1 रुप ा प्रजत लीटर[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 9 2. इस अजधसूचना ं ें अंतर्िषष्ट कगई बात जन ाषत के जलए क्ल ी र दकए गए ंाल से जभन्‍दन अन्‍द दकसी ंाल पर प्रिृत्त नहीं हगगी । 3. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि NOTIFICATION New Delhi, the 30th June, 2022 No. 10/2022-Central Excise G.S.R. 498(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 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 additional duty of excise leviable thereon under section 112, read with the Sixth Schedule to the said Finance Act, 2018, 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 Description of goods Rate subheading or tariff item (1) (2) (3) (4) 1. 2710 Motor spirit, commonly Re. 1 per litre known as petrol 2. 2710 High speed diesel oil Re. 1 per litre 2. Nothing contained in this notification shall apply to any goods other than the goods cleared for export. 3. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 11/2022-केन्‍दर ी उत्प ाि िल्् क सा.का.जन. 499(अ).—केंरी सरकार, केन्‍द री उत् पाि ि्ल् क अजधजन ं, 1944 ए1944 का 1) की धारा 5क के साथ पठित जित् त अजधजन ं, 2018 ए2018 का 13) की धारा 112 द्वारा प्रित्त िजतिय का प्र गग करते ुए, का संाधान हग िाने पर दक ऐसा करना लगक जहत ंें आिश् क ह,ै भारत सरकार, जित् त ंं्ाल एरािस्ट् ि जिभाग) की अजधसूचना संख् ा 04/2019-केन्‍द री उत् पाि ि्ल् क, तारीख 06 ि्लाई, 2019, जिसे सं सा.का.जन. 487 एअ), तारीख 06 ि्लाई, 2019 ंें भारत के रािप्, असाधारण, भाग II, खंड 3, उप खंड (i) ंें प्रकाजित दक ा ग ा था, ंें जन‍न जलजखत और संिगधन करती ह,ै था:- उक्त अजधसूचना ं,ें सारणी के पश् चात, जन‍न जलजखत अतं :स्ट्थ ाजपत दक ा िाएगा, था:- “2. इस अजधसूचना ं ेंअतं र्िषष्ट कगई भी बात जन ाषत के जलए क्ल ी र दकए गए ंालग पर लाग ूनहीं हगगी ।” 3. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नगट : प्रधान अजधसूचना संख् ा 04/2019-केन्‍द री उत् पाि िल्् क, दिनांक 06 ि्लाई, 2019 कग सा.का.जन. 487 एअ), तारीख 06 ि्लाई, 2019, के तहत भारत के रािप्, असाधारण, के भाग II, खंड 3, उप खंड (i) ंें प्रकाजित दक ा ग ा था और इसंें अंजतं बार अजधसूचना संख् ा 25/2022–केन्‍द री उत् पाि िल्् क, तारीख 21 ंई, 2022, जिसे सा.का.जन. 376 एअ) तारीख 21 ंई, 2022 के तहत भारत के रािप्, असाधारण, के भाग II, खंड 3, उप खंड (i) ं ें प्रकाजित दक ा ग ा था, के द्वारा संिगधन दक ा ग ा था । NOTIFICATION New Delhi, the 30th June, 2022 No. 11/2022-Central Excise G.S.R. 499(E).—In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of 2018), read with section 5A of the Central Excise Act,1944 (1 of 1944) (hereinafter referred to as the Excise Act), the Central Government 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. 04/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R.487(E), dated the 6th July, 2019, namely:- In the said notification, after the Table, the following shall be inserted, namely: - “2. Nothing contained in this notification shall apply to the goods cleared for export.” 3. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. Note : The principal notification No. 04/2019- Central Excise dated the 6th July, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 487(E), dated the 6th July, 2019, and was last amended by notification No. 25/2022- Central Excise dated the 21st May, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 376(E), dated the 21st May, 2022. अजधसचू ना नई दिल् ली, 30 िून, 2022 स.ं 32/2022-सींािल्् क सा.का.जन. 500(अ).—केंरी सरकार, जित् त अजधजन ं, 2002 ए2002 का 20) की धारा 147 के साथ पठित सींाि्ल् क अजधजन ं 1962 ए1962 का 52) की धारा 25 की उपधारा ए1) के तहत प्रित् त िजतिय का प्र गग करत े ुए ह संाधान हग िाने पर दक लगक जहत ंें आिश् क ह,ै एतद्द्वारा नीचे िी गई ताजलका के कॉलं ए3) ंें जनर्िष्टष जििरण और सींा िल्् क टैठरफ अजधजन ं, 1975 ए1975 का 51) की पहली अन्सूची के िीर्षक के अतं गषत आने िाले ंाल कग ूूट िेता ह,ै िैसा दक कॉलं ए2) ं ेंजनर्िष्टष ह,ै िब आ ात दक ा िाता ह ै भारत, उतिय सींा िल्् क टैठरफ अजधजन ं की धारा 3 की उप-धारा ए1) के तहत उस पर लगाए िान े िाले संपणू ष अजतठरतिय सींा ि्ल्क से, िैसा दक जित्त अजधजन ं, 2002 की धारा 147 के तहत उस पर लगाए िाने िाल ेजििेर् अजतठरतिय उत्पाि ि्ल्क के बराबर है – सारणी क्र.स.ं िीर् ष ंाल का जििरण (1) (2) (3) 1. 2709 पेरगजल ं, क्रूड 2. 2710 एजिएिन टरबाइन फ् लू 2. ह अजधसूचना 01 िल् ाई, 2022 से प्रिृत्त हगगी । [फा. स.ं 354/15/2022-टीआर ू] जिक्रं जिि िानरे, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 11 NOTIFICATION New Delhi, the 30th June, 2022 No. 32/2022-Customs G.S.R. 500(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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 goods of the description specified in column (3) of the Table below and falling within the Heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in column (2), when imported into India, 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 leviable thereon under section 147 of the Finance Act, 2002: Table S. No. Heading Description of goods (1) (2) (3) 1. 2709 Petroleum, Crude 2. 2710 Aviation Turbine Fuel 2. This notification shall come into force on the 1st day of July, 2022. [F. No. 354/15/2022-TRU] VIKRAM VIJAY WANERE, Under Secy. 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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