Page 63 - ELT_15th May 2020_VOL 372_Part 4th

Central Excise

Special Additional Duty (SAD) on Petrol and High Speed
Diesel oil increased — Amendment to Notification No.
5/2019-C.E.
[Amend at page 378 of 12th Edition of GST Tariff, Vol. 1, 2020-21]
In exercise of the powers conferred by section 147 of Finance Act, 2002
(20 of 2002), read with section 5A of the Central Excise Act, 1944 (1 of 1944) (here-
in after referred to as the Excise Act), the Central Government 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. 05/2019-Central Excise, dated the 6th
July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 488(E), dated the 6th July, 2019, namely :-
In the said notification, in the Table, -
(i) against Sl. No. 1, for the entry in column (4), the entry “Rs. 12 per
litre” shall be substituted;
(ii) against Sl. No. 2, for the entry in column (4), the entry “Rs. 9 per
litre” shall be substituted;
2. This notification shall come into force with effect from the 6th May,
2020.
[Notification No. 5/2020-C.E., dated 5-5-2020]
Road and Infrastructure Cess (RIC) collected as Additional
Duty of Excise on Petrol and HSD increased by ` 8 per
litre — Amendment to Notification No. 4/2019-C.E.
[Amend at page 378 of 12th Edition of GST Tariff, Vol. 1, 2020-21]
In exercise of the powers conferred by section 112 of Finance Act, 2018
(13 of 2018), read with section 5A of the Central Excise Act, 1944 (1 of 1944) (here-
in after referred to as the Excise Act), the Central Government 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. 04/2019-Central Excise, dated the 6th Ju-
ly, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 487(E), dated the 6th July, 2019, namely :-
In the said notification, in the Table, -
(i) against Sl. No. 1, for the entry in column (4), the entry “Rs. 18 per
litre” shall be substituted;

EXCISE LAW TIMES  15th May 2020  63