CBIC amends Fourth Schedule to the Central Excise Act 1944 vide Notification No. 08/2019-Central Excise (T.) dated 1st December, 2019 to substitute tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto and add a new SUPPLEMENTARY NOTES to Fourth Schedule, in Chapter 27.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi,
Notification No. 08/2019-Central Excise (N.T.)
Dated: 31st December, 2019
G.S.R. 978(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 Central Excise Act, 1944 namely:
In the Fourth Schedule, in Chapter 27, –
(i) for SUPPLEMENTARY NOTES, the following supplementary notes shall be substituted, namely:-
“SUPPLEMENTARY NOTES:
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.”;
(ii) for sub-heading 2710 12, tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto, the following shall be substituted, namely: —
| “2710 12 | – – | Light oils and preparations: | Unit | Rate of duty |
| – – – | Naphtha: | |||
| 2710 12 21 | – – – – | Light Naphtha | kg. | . . .. |
| 2710 12 22 | – – – – | Heavy Naphtha | kg. | . . .. |
| 2710 12 29 | – – – – | Full range Naphtha | kg. | . . .. |
| – – – | Solvent 60/80, Solvent 50/120 and Solvent 145/205(Petroleum Hydrocarbon solvents) as specified under standard IS 1745: | |||
| 2710 12 31 | – – – – | Solvent 60/80 | kg. | . . .. |
| 2710 12 32 | – – – – | Solvent 50/120 | kg. | . . .. |
| 2710 12 39 | – – – – | Solvent 145/205 | kg. | . . .. |
| – – – | Motor Gasoline conforming to standard IS 2796, IS 17021 or IS 17026: | |||
| 2710 12 41 | – – – – | Motor Gasoline conforming to standard IS 2796 | kg. | 14%+Rs. 15.00 per litre |
| 2710 12 42 | – – – – | E 20 Fuel conforming to standard IS 17021 | kg. | 14%+Rs. 15.00 per litre |
| 2710 12 49 | – – – – | M15 Fuel conforming to standard IS 17026 | kg. | 14%+Rs. 15.00 per litre |
| 2710 12 50 | – – – | Aviation Gasoline conforming to standard IS 1604 | kg. | . . .. |
| 2710 12 90 | – – – | Other | kg. | 14%+Rs. 15.00 per litre |
| 2710 19 | — | Other: | ||
| 2710 19 20 | – – – | Solvent 125/240 (Petroleum Hydrocarbon solvent) as specified under standard IS 1745 | kg. | . . .. |
| – – – | Kerosene intermediate and oils obtained from Kerosene intermediate: | |||
| 2710 19 31 | – – – – | Kerosene intermediate | kg. | . . .. |
| 2710 19 32 | – – – – | Kerosene conforming to standard IS 1459 | kg. | . . .. |
| 2710 19 39 | – – – – | Aviation Turbine Fuels, Kerosene Type conforming to standard IS 1571 | kg. | 14% |
| – – – | Gas Oil and oils obtained from Gas oil: | |||
| 2710 19 41 | – – – – | Gas oil | kg. | . . .. |
| 2710 19 42 | – – – – | Vacuum gas oil | kg. | . . .. |
| 2710 19 43 | – – – – | Light diesel oil conforming to standard IS 15770 | kg. | . . .. |
| 2710 19 44 | – – – – | Automotive diesel fuel, not containing Bio-diesel, conforming to standard IS 1460 |
kg. | 14%+Rs. 15.00 per litre |
| 2710 19 49 | – – – – | High flash high speed diesel fuel conforming to standard IS 16861 | kg. | 14%+Rs. 15.00 per litre |
| – – – | Fuel oils conforming to standard IS 1593: | |||
| 2710 19 51 | – – – – | Grade LV | kg. | . . .. |
| 2710 19 52 | – – – – | Grade MV1 | kg. | . . .. |
| 2710 19 53 | – – – – | Grade MV2 | kg. | . . .. |
| 2710 19 59 | – – – – | Grade HV | kg. | . . .. |
| – – – | Fuels (Class F) or Marine Fuels conforming to standard IS 16731: | |||
| 2710 19 61 | – – – – | Distillate oil | kg. | . . .. |
| 2710 19 69 | – – – – | Residual oil | kg. | . . .. |
| – – – | Base oil and Lubricating oil: | |||
| 2710 19 71 | – – – – | Base oil | kg. | . . .. |
| 2710 19 72 | – – – – | Engine oil (Internal combustion engine crankcase oils) conforming to IS 13656 | kg. | . . .. |
| 2710 19 73 | – – – – | Engine oil conforming to IS 14234 | kg. | . . .. |
| 2710 19 74 | – – – – | Automotive gear oil conforming to IS 1118 | kg. | . . .. |
| 2710 19 75 | – – – – | Industrial gear oil conforming to IS 8406 | kg. | . . .. |
| 2710 19 76 | – – – – | General purpose machinery and spindle oils conforming to standard IS 493 | kg. | . . .. |
| 2710 19 77 | – – – – | Turbine lubricating oil conforming to standard IS 1012 | kg. | . . .. |
| 2710 19 78 | – – – – | Other lubricating oil, conforming to any other BIS standard | kg. | . . .. |
| 2710 19 79 | – – – – | Other lubricating oil, not conforming to any BIS standard | kg. | . . .. |
| – – – | Cutting oil, hydraulic oil, industrial white oil, jute botching oil, mineral oil for cosmetic industry, transformer oil: |
|||
| 2710 19 81 | – – – – | Cutting oil conforming to standard IS 1115 | kg. | . . .. |
| 2710 19 82 | – – – – | Cutting oil (neat) conforming to standard IS 3065 | kg. | . . .. |
| 2710 19 83 | – – – – | Hydraulic oil conforming to standard IS 3098 or IS 11656 | kg. | . . .. |
| 2710 19 84 | – – – – | Industrial white oil conforming to standard IS 1083 | kg. | . . .. |
| 2710 19 85 | – – – – | Insulating oil for transformer and circuit-breaker (Transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 | kg. | . . .. |
| 2710 19 86 | – – – – | Mineral oil for cosmetic industry conforming to standard IS 7299 |
kg. | . . .. |
| 2710 19 87 | – – – – | Jute batching oil conforming to standard IS 1758 | kg. | . . .. |
| 2710 19 88 | – – – – | Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard | kg. | . . .. |
| 2710 19 89 | – – – – | Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard | kg. | . . .. |
| 2710 19 90 | – – – | Other | kg. | . . .. |
| 2710 20
|
– | Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils: | ||
| 2710 20 10 | – – – | Automotive diesel fuel, containing Bio-diesel, conforming to standard IS 1460 |
kg. | . . .. |
| 2710 20 20 | – – – | Diesel fuel blend (B6 to B20) conforming to standard IS 16531 | kg. | . . .. |
| 2710 20 90 | – – – | Other | kg. | . . .. |
2. This notification shall come into force on the date of its publication in Official Gazette.
[F. No. 267/133/2019-CX.8]
ABHISHEK DWIVEDI, OSD CX-8
