Duty-free export of excisable goods and export materials subject to prescribed safeguards, approval and limited fuel exclusions. Export of excisable goods may be made without payment of duty from approved premises, and material may be removed without duty for use in manufacturing or processing goods for export. Such export or removal is subject to conditions, safeguards and procedure prescribed by the Board through notification. The rule excludes motor spirit, high-speed diesel oil and aviation turbine fuel, except exports by public sector oil companies to Nepal, Bhutan, Bangladesh and Sri Lanka.