CENTRAL EXCISE Notification No 08 of 2019 dated 31st December, 2019

 

Notification no 08/2019 CENTRAL EXCISE date on 31st December, 2019

 

  

Amendment in Fourth Schedule of Central Excise Act 1944.

The extract of CENTRAL EXCISE Notification No. 08/2019- CENTRAL EXCISE is given below: 

Notification No. 08/2019-CENTRAL EXCISE

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

DEPARTMENT OF REVENUE 

 

Notification No. 08/2019-Central Excise (T.) 

New Delhi, the 31st December, 2019

 

G.S.R. ........…. (E). - In exercise of the powers conferred by section 3C 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 amendments in the Fourth Schedule to the Central Excise Act, 1944 namely: -

 

In the Fourth Schedule, in Chapter 27, -

 

(i)     for SUPPLEMENTARY NOTES, the following supplementary notes shall be substituted, namely: -

 

“SUPPLEMENTARY NOTES:

 

In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard 

Illustration: IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.”;

 

(ii)  for sub-heading 2710 12, tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto, the following shall be substituted, namely: —

 

“2710 12

- -

Light oils and preparations:

Unit

Rate of duty

 

- - -

Naphtha:

 

 

2710 12 21

----

Light Naphtha

kg.

....

2710 12 22

----

Heavy Naphtha

kg.

....

2710 12 29

----

Full range Naphtha

kg.

....

 

- - -

Solvent 60/80, Solvent 50/120 and

 

 

 

 

Solvent 145/205(Petroleum

 

 

 

 

Hydrocarbon solvents) as specified

 

 

 

 

under standard IS 1745:

 

 

2710 12 31

----

Solvent 60/80

kg.

....

2710 12 32

----

Solvent 50/120

kg.

....

2710 12 39

----

Solvent 145/205

kg.

....

 

- - -

Motor Gasoline conforming to

 

 

 

 

standard IS 2796, IS 17021 or IS

 

 

 

 

17026:

 

 

2710 12 41

----

Motor Gasoline conforming to

 

kg.

14%+Rs.

 

 

standard IS 2796

 

 

 

 

 

 

15.00 per litre

2710 12 42

----

E 20 Fuel conforming to standard IS

kg.

14%+Rs.

 

 

17021

 

 

 

 

 

 

 

 

15.00 per litre

2710 12 49

----

M15 Fuel conforming to standard IS

kg.

14%+Rs.

 

 

17026

 

 

 

 

 

 

 

 

15.00 per litre

2710 12 50

- - -

Aviation Gasoline conforming to

 

kg.

....

 

 

standard IS 1604

 

 

 

 

 

 

 

2710 12 90

- - -

Other

 

 

 

 

 

 

 

 

kg.

14%+Rs.

 

 

 

 

 

 

 

 

 

 

 

 

15.00 per litre

2710 19

--

Other:

 

 

 

 

 

 

 

 

 

2710 19 20

- - -

Solvent

125/240

 

 

(Petroleum

kg.

....

 

 

Hydrocarbon

solvent)

 

as

specified

 

 

 

 

under standard IS 1745

 

 

 

 

 

 

 

- - -

Kerosene

intermediate

 

and

oils

 

 

 

 

obtained from Kerosene intermediate:

 

 

2710 19 31

----

Kerosene intermediate

 

 

 

 

kg.

....

2710 19 32

----

Kerosene  conforming  to  standard  IS

kg.

....

 

 

1459

 

 

 

 

 

 

 

 

 

 

2710 19 39

----

Aviation

Turbine

Fuels,

Kerosene

kg.

14%

 

 

Type conforming to standard IS 1571

 

 

 

- - -

Gas Oil and oils obtained from Gas

 

 

 

 

oil:

 

 

 

 

 

 

 

 

 

 

2710 19 41

----

Gas oil

 

 

 

 

 

 

 

kg.

....

2710 19 42

----

Vacuum gas oil

 

 

 

 

 

kg.

....

2710 19 43

----

Light diesel oil conforming to standard

kg.

....

 

 

IS 15770

 

 

 

 

 

 

 

 

 

2710 19 44

----

Automotive diesel fuel, not containing

kg.

14%+Rs.

 

 

Bio-diesel, conforming to standard IS

 

15.00 per litre

 

 

1460

 

 

 

 

 

 

 

 

 

 

2710 19 49

----

High  flash  high  speed  diesel  fuel

kg.

14%+Rs.

 

 

conforming to standard IS 16861

 

 

15.00 per litre

 

- - -

Fuel

oils

conforming

to

standard  IS

 

 

 

 

1593:

 

 

 

 

 

 

 

 

 

 

2710 19 51

----

Grade LV

 

 

 

 

 

 

 

kg.

....

2710 19 52

----

Grade MV1

 

 

 

 

 

 

kg.

....

2710 19 53

----

Grade MV2

 

 

 

 

 

 

kg.

....

2710 19 59

----

Grade HV

 

 

 

 

 

 

kg.

....

 

- - -

Fuels

(Class

F)

or

Marine

Fuels

 

 

 

 

conforming to standard IS 16731:

 

 

2710 19 61

----

Distillate oil

 

 

 

 

 

 

kg.

....

2710 19 69

----

Residual oil

 

 

 

 

 

 

kg.

....

 

- - -

Base oil and Lubricating oil:

 

 

 

2710 19 71

----

Base oil

 

 

 

 

 

 

 

kg.

....

2710 19 72

----

Engine

oil

(Internal

combustion

kg.

....

 

 

engine crankcase oils) conforming to

 

 

 

 

IS 13656

 

 

 

 

 

 

 

 

 

2710 19 73

----

Engine oil conforming to IS 14234

kg.

....

2710 19 74

----

Automotive gear oil conforming to IS

kg.

....

 

 

1118

 

 

 

 

 

 

2710 19 75

----

Industrial  gear  oil  conforming  to  IS

kg.

....

 

 

8406

 

 

 

 

 

 

2710 19 76

----

General

purpose

machinery

and

kg.

....

 

 

spindle oils conforming to standard IS

 

 

 

 

493

 

 

 

 

 

 

2710 19 77

----

Turbine lubricating oil conforming to

kg.

....

 

 

standard IS 1012

 

 

 

 

 

2710 19 78

----

Other  lubricating  oil,  conforming  to

kg.

....

 

 

any other BIS standard

 

 

 

2710 19 79

----

Other lubricating oil, not conforming

kg.

....

 

 

to any BIS standard

 

 

 

 

 

- - -

Cutting  oil,  hydraulic  oil,  industrial

 

 

 

 

white oil, jute batching oil, mineral oil

 

 

 

 

for cosmetic industry, transformer oil:

 

 

2710 19 81

----

Cutting oil conforming to standard IS

kg.

....

 

 

1115

 

 

 

 

 

 

2710 19 82

----

Cutting   oil   (neat)   conforming   to

kg.

....

 

 

standard IS 3065

 

 

 

 

 

2710 19 83

----

Hydraulic oil conforming to standard

kg.

....

 

 

IS 3098 or IS 11656

 

 

 

 

2710 19 84

----

Industrial  white  oil  conforming  to

kg.

....

 

 

standard IS 1083

 

 

 

 

 

2710 19 85

----

Insulating  oil  for  transformer  and

kg.

....

 

 

circuit-breaker

(Transformer

and

 

 

 

 

circuit-breaker  oils)  conforming  to

 

 

 

 

standard IS 335 or IS 12463

 

 

 

2710 19 86

----

Mineral  oil  for  cosmetic  industry

kg.

....

 

 

conforming to standard IS 7299

 

 

 

2710 19 87

----

Jute   batching   oil   conforming   to

kg.

....

 

 

standard IS 1758

 

 

 

 

 

2710 19 88

----

Other   cutting   oil,   hydraulic   oil,

kg.

....

 

 

industrial white oil, jute batching oil,

 

 

 

 

mineral  oil  for  cosmetic  industry,

 

 

 

 

transformer  oil  conforming  to  any

 

 

 

 

other BIS standard

 

 

 

 

2710 19 89

----

Other   cutting   oil,   hydraulic   oil,

kg.

....

 

 

industrial white oil, jute batching oil,

 

 

 

 

mineral  oil  for  cosmetic  industry,

 

 

 

 

transformer oil, not conforming to any

 

 

 

 

BIS standard

 

 

 

 

 

2710 19 90

- - -

Other

 

 

 

 

kg.

....

2710 20

-

Petroleum oils and oils obtained from

 

 

 

 

bituminous   minerals   (other

than

 

 

 

 

crude) and preparations not elsewhere

 

 

 

 

specified  or  included,  containing  by

 

 

 

 

weight 70 % or more of petroleum oils

 

 

 

 

or  of  oils  obtained  from  bituminous

 

 

 

 

minerals,

these

oils

being  the

basic

 

 

 

 

constituents

of   the   preparations,

 

 

 

 

containing biodiesel, other than waste

 

 

 

 

oils:

 

 

 

 

 

2710 20 10

- - -

Automotive

diesel

fuel,

containing

kg.

....

 

 

Bio-diesel, conforming to standard IS

 

 

 

 

1460

 

 

 

 

 

2710 20 20

- - -

Diesel   fuel

blend

(B6

to   B20)

kg.

....

 

 

conforming to standard IS 16531

 

 

2710 20 90

- - -

Other

 

 

 

kg.

....

 This notification shall come into force on the date of its publication in Official Gazette.

 

[F.No.267/133/2019-CX.8] 

 

Abhishek Dwivedi 

(OSD CX-8)

 

 

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