Background:
Earlier the CBIC vide Notification No. 18/2019-Customs dated July 6, 2019, in order to exempt below mentioned items from so much of the additional customs duty as Road and Infrastructure Cess, as in excess of the rate specified as under:
- Motor spirit commonly known as Petrol @ INR 13 per litre.
- High speed diesel oil @ INR 8 per litre.
Notification:
The CBIC vide Notification No. 25/2022- Customs dated May 21, 2022 amended Notification No. 18/2019-Customs dated July 6, 2019 w.e.f. May 22, 2022 in following manner:
|
S. No. |
Heading | Description of Goods | Old rate | New rate |
| 1 |
2710 |
Motor spirit commonly known as Petrol |
INR 13 per litre |
INR 5 per litre |
| 2 | 2710 | High speed diesel oil | INR 8 per litre |
INR 2 per litre |
A similar Notification was issued under Central Excise Notification No. 02/2022-Central Excise dated May 21, 2022
The Notification can be accessed: https://taxinformation.cbic.gov.in/view-pdf/1009308/ENG/Notifications
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