Notification, 2002
A notification made under the The Central Excise Act, 1944.
Made under The Central Excise Act, 1944.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
15th July, 2002 Notification No. 24/2002- Central Excise (N.T.) Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) on Aviation Turbine Fuel, falling under Chapter 27 of First Schedule to the Central Excise Tariff Act, 1985 (8 of 1986) under the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the said Act) and according to the said practice, the duty of excise of the amount specified against S.No. 2 of the table in the Notification No. 46/94-Central Excise (N.T.) dated 22nd September 1994 (hereinafter referred to as the said duty) leviable on said Aviation Turbine Fuel supplied to Druk Air, Bhutan by Indian Oil Corporation, was not being levied under Section 3 of the said Central Excise Act, during the period commencing on the 1st day of April, 1998 and ending with the 17th day of September, 1998. Now, therefore, in exercise of the powers conferred by Section 11C of the said Act, the Central Government hereby directs that the whole of the duty of excise payable under section 3 of the said Act on such Aviation Turbine, Fuel but for the said practice, shall not be required to be paid in respect of such Aviation Turbine Fuel on which the said duty of excise was not levied during the said period in accordance with the said practice.
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
Other instruments under the same Act
- 01/2026-Central Excise (N.T) — Seeks to prescribe Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 2026 Notification 2026
- 01/2026-Central Excise — Seeks to prescribe effective rates of NCCD on chewing tobacco, jarda scented tobacco and other tobacco products Notification 2026
- 02/2026-Central Excise (N.T) — Seeks to amend Rules 18 and 19 of Central Excise Rules, 2017 to provide for exclusion of exports of petrol, diesel and ATF from these rules which provides for allowing exports of excisable goods without payment of duty or under claim of rebate of duty. Notification 2026
- 02/2026-Central Excise — Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 2028 Notification 2026
- 03/2026-Central Excise (N.T) — Seeks to amend Rule 18 and Rule 19 of Central Excise Rules, 2017. Notification 2026
- 03/2026-Central Excise — Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023 Notification 2026
- 04/2026-Central Excise — Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale Notification 2026
- 05/2026-Central Excise — Seeks to reduce Special Additional Excise Duty on petrol and diesel for domestic consumption Notification 2026
- 06/2026-Central Excise — Seeks to levy Special Additional Excise Duty on export of petrol and diesel. Notification 2026
- 07/2026-Central Excise — Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it. Notification 2026
- 08/2026-Central Excise — Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports Notification 2026
- 09/2026-Central Excise — Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports Notification 2026
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