The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the imposition of Additional Excise Duty on unblended diesel to April 1, 2025.
The CBIC, through Notification No. 04/2024-Central Excise dated January 25, 2024, has introduced amendments to Notification No. 11/2017-Central Excise dated June 30, 2017. These changes extend the applicable date for the imposition of additional duty on unblended diesel from April 01, 2024, to April 01, 2025.
Key modifications in the notification include:
(i) Within the Table, at Sl. No. 3, in column (3), following item (ii), the proviso now substitutes the figures “2024” with “2025.”
(ii) In the Table, at Sl. No. 3A, in column (2), the entry “27101930” is replaced with the entry “2710 19 44, 2710 19 49.”
(iii) Following the Annexure, in the proviso, in item (b), the figures “2023” are replaced with “2025.”
These amendments aim to streamline and extend the timeframe for the imposition of additional duty on unblended diesel.
The effective date has been pushed forward to April 01, 2025, as outlined in the CBIC notification.
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