Amend Notification No. 18/2022-Central Excise


Quick Summary
This notification amends previous Central Excise rules concerning Aviation Turbine Fuel (ATF). Specifically, it updates the conditions under which ATF is cleared for export. The changes clarify that ATF cleared for export to countries other than Bhutan will now have a specific entry in the table. Additionally, a new entry has been added for ATF cleared for export to Bhutan, specifying a 'Nil per litre' duty.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 22/2024-Central Excise 

New Delhi, the 2nd September, 2024

G.S.R......(E).–In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 18/2022-Central Excise, dated the 19th July, 2022, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E), dated the 19th July,2022, namely:-

In the said notification, in the Table, -

(i) against S. No. 2, for the entry in column (3), the entry “Aviation Turbine Fuel, when cleared for 
export to countries other than Bhutan” shall be substituted;

(ii) after S. No. 2 and the entries relating thereto, the following S. No. and entries shall be inserted, 
namely:

(1) (2) (3) (4)
“3. 2710 Aviation Turbine Fuel, when cleared for
export to Bhutan
Nil per litre”.


2. This notification shall come into force on the 3rd day of september,2024

[F. No190354/257/2023-TRU]
(Amreeta Titus)
Deputy Secretary to the Government of India 

Note: The principal notification No. 18/2022-Central Excise, dated the 19th July, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E),dated the 19th July, 2022, and was last amended vide notification No. 21/2024-Central Excise, dated the 30th August, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 525(E), dated the 30th August, 2024

FAQ :

This notification amends Notification No. 18/2022-Central Excise to further clarify and update the rules for the export of Aviation Turbine Fuel.

The notification updates the entry for Aviation Turbine Fuel cleared for export to countries other than Bhutan and introduces a new entry for Aviation Turbine Fuel cleared for export to Bhutan, with a 'Nil per litre' duty.

These amendments to the Central Excise notification come into force on the 3rd day of September, 2024.

The notification being amended is Notification No. 18/2022-Central Excise, dated the 19th July, 2022.

 
Notification No : 18/2022-Central Excise
Source : https://taxinformation.cbic.gov.in/view-pdf/1010146/ENG/Notifications



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