Amendment to Fourth Schedule to Central Excise Act, 1944 Notified

On October 23, 2024, the Government of India issued Notification No. 26/2024-Central Excise, amending the Fourth Schedule of the Central Excise Act, 1944. This amendment includes updates under the “MINERAL PRODUCTS” category in Chapter 27. Specifically, it substitutes the existing supplementary notes, emphasizing that references to Bureau of Indian Standards must point to the most recently published versions. For example, IS 1459 should refer to IS 1459:2018 instead of IS 1459:1974. Additionally, the notification clarifies the definition of “Blended Aviation turbine fuel” as any aviation fuel comprising 70% or more by weight of petroleum oils or oils derived from bituminous minerals, blended with synthesized hydrocarbons according to the IS 17081:2019 specifications. Furthermore, a new tariff item (2710 19 33) for Blended Aviation turbine fuel has been introduced, subject to a 14% excise duty. This amendment is effective immediately upon publication in the Official Gazette, aimed at aligning existing regulations with current industry standards.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

Notification No. 26/2024-Central Excise | Dated: 23^rd October, 2024

G.S.R. 664(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 said Act, namely:-

In the said Act, in the Fourth Schedule, under the heading “MINERAL PRODUCTS”, in Chapter 27,-

(i) for the SUPPLEMENTARY NOTES, the following Supplementary Notes shall be substituted, namely:-

^„Supplementary Notes:

1. 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.

2. For the purposes of tariff item 2710 19 33, the term “Blended Aviation turbine fuel” means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019;‟;

(ii) in the table, under the sub-heading 2710 19, after tariff item 2710 19 32 and the entries relating thereto, the following shall be inserted, namely:—

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

[F. No. 110267/42/2024-CX.8]

(Rajesh Kumar Meena)
Under Secretary to the Government of India