Government of India
Ministry of Finance
(Department of Revenue)
Notification
No. 21/2009-Central Excise
New Delhi, the 7th July, 2009
G.S.R. (E) - In exercise of the powers conferred by sub-section (1) of section
5A of the Central
Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 133 of the
Finance Act, 1999 ( 27 of
1999), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts high speed diesel oil blended with
alkyl esters of long chain fatty acids obtained from vegetable oils, commonly
known as bio-diesels, upto 20%, by volume, that is a blend, consisting 80% or
more of high speed diesel oil, on which the appropriate duties of excise have
been paid and upto 20%
bio-diesel, on which appropriate duties of excise have been paid, from the whole
of the additional duty
of excise leviable thereon.
Explanation. - For the purposes of this exemption “appropriate duties of excise”
shall mean the duties of excise leviable under the First Schedule and the Second
Schedule to the Central Excise Tariff Act, 1985
(5 of 1986), the additional duty of excise leviable under section 133 of the
Finance Act, 1999 (27 of
1999) and the special additional excise duty leviable under section 147 of the
Finance Act, 2002 (20 of
2002), read with notification No. 4/2006-Central Excise dated the 1st March,
2006, published vide No. G.S.R.94(E), dated the 1st March, 2006 and notification
No. 28/2002-Central Excise dated the 13th May
2002, published vide No. G.S.R.361(E), dated the 13th May 2002.
[F .No. 334/13/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India