Note-3 : ADDITIONAL DUTY

1 Additional Duty on Crude in heading 2709 - is fully exempt by Central Excise Tariff Schedule Heading 27.09. However, the additional duty under Oil Industry (Development) Act, 1974 at Rs. 2500 per tonne is attracted with effect from 01.03.2006. The same has also been exempted by Notification no. 50/26.05.97.

Crude in this heading will attract NCD (National Calamity Duty) of Rs. 50 per MT upto 29.02.2004 (ref. clause 161 of finance Bill, 2003)

2. Special Additional duty of excise on petrol and diesel introduced by clause 140 of finance bill read with Central Excise Notification CE-19/2002 dated 01.03.2002 following removal of APM (Administered Price Mechanism on Petroleum Products).

3. Additional duty on Petroleum Products
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BED(Basic) SED (Special AED(Addl Excise SAED (Spl Addl.
Excise (road Devl) Excise)
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1. Petrol (Motor Spirit)(MS) 6%+Rs 5.00/I Nil 2.00 6.00
2. High Speed Diesel(HSD) 6%+Rs. 125/I - 2.00 -
3. Light diesel Oil (LDO) 16%+Rs. 2.50/I - - -
4. Kerosene for PDS Nil - - -
5. LPG for domestic Use Nil - - -
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(Reference : Sno. 8 to 22 of 04-CE/01.03.2006)
Aviation trubine fuel - 8& (Ref : Sno 22 of 04-CE/01.03.2006)
*Special Additional duty of Exciseon petrol and diesel introduced by clause 147 of Finance Act read with CE- 28-CE/13.05.02; 31-CE/03.06.2002
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