The notification amends the Sixth Schedule to the Finance Act 2018, for revising the tariff rate of Road and Infrastructure […]
he notification amends the Eighth Schedule to the Finance Act 2002, for revising the tariff rate of Special Additional Excise
Case of Rashtriya Chemical & Fertilizers Ltd vs Commissioner of Central Excise and Service Tax, SC Judgement Dated 24th March 2026. The
The notification rescinds earlier notification 18/2022 dated 19th July 2022. The past transactions or decisions made under the rescinded notification remain
The notification amends earlier notification 04/2019, and excluding petrol and diesel cleared for export from its scope. However, the exclusion
The notification prescribes rates of Road and Infrastructure Cess applicable to petrol and diesel cleared for export. Motor spirit, commonly
The notification exempts applicable basic excise duty and Agriculture Infrastructure and Development Cess on petrol and diesel and basic excise
The notification exempts Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports. However, the
The notification prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports. The
The notification inserts Aviation Turbine Fuel in the Eighth Schedule to Finance Act 2002, and prescribe Special Additional Excise Duty
