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The notification amends the previous Central Excise notification No. 04/2022 to exempt the export of petrol and diesel from the Special Additional Excise Duty when exported to Bhutan. Specifically, it inserts new entries in the table to provide a nil rate of duty for petrol and diesel cleared for export to Bhutan, while retaining the existing duty rates for exports to countries other than Bhutan. The amendment comes into force on September 3, 2024.
The notification amends the previous Central Excise notification No. 04/2022 to exempt the export of petrol and diesel from the Special Additional Excise Duty when exported to Bhutan. Specifically, it inserts new entries in the table to provide a nil rate of duty for petrol and diesel cleared for export to Bhutan, while retaining the existing duty rates for exports to countries other than Bhutan. The amendment comes into force on September 3, 2024.
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