CBIC withdraw Road and Infrastructure Cess (RIC) on export of motor spirit, commonly known as petrol, and high speed diesel oil by rescinding two earlier Central Excise Notifications: No. 10/2022 and No. 11/2022 vide Notification No. 30/2024-Central Excise | Dated: 2nd December, 2024.
The Ministry of Finance, Department of Revenue, issued Notification No. 30/2024-Central Excise on December 2, 2024, under the powers conferred by Section 112 of the Finance Act, 2018, Section 5A of the Central Excise Act, 1944, and Section 21 of the General Clauses Act, 1897. The notification rescinds two earlier Central Excise Notifications: No. 10/2022 and No. 11/2022, both dated June 30, 2022. These notifications were originally published in the Gazette of India under G.S.R. 498(E) and G.S.R. 499(E), respectively. The rescission is stated to be in the public interest and takes immediate effect. However, any actions taken or omissions made under these rescinded notifications prior to this announcement remain valid. This step marks a regulatory update under the Central Excise framework, reflecting changes in the administration or policy intent as deemed necessary by the government.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 30/2024-Central Excise | Dated: 2nd December, 2024
G.S.R. 741(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) and Section 21 of General Clauses Act, 1897 (10 of 1897), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the Table below, except as respects things done or omitted to be done before such rescission, namely:-
Table
| Sl. No. | Notifications |
| 1. | No. 10/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 498(E), dated the 30th June, 2022. |
| 2. | No. 11/2022- Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 499(E), dated the 30th June, 2022. |
2. This notification shall come into force with immediate effect.
[F. No. 354/15/2022-TRU]
AMREETA TITUS, Dy. Secy.
