No Rebate of duty and export without payment of duty to the export of Motor spirit – CBIC
CBIC vide notification number 02/2022-Central Excise (N.T.) dated 30thJune, 2022 issued Central Excise (Amendment) Rules, 2022 by amending rule 18 and rule 19 of the Central Excise Rules, 2017;
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely: -
1. Short title and commencement.-
(1) These rules may be called the Central Excise (Amendment) Rules, 2022.
(2) They shall come into force on the 1stday of July, 2022.
2 In the Central Excise Rules, 2017 (hereinafter referred to as the said Rules), in rule 18, before the explanation the following proviso shall be inserted, namely: -
“Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel.
3. In the said Rules, in rule 19, the following proviso shall be inserted, namely: -
“Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel”