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<h1>India Exempts Petrol and Diesel from Additional Customs Duty Under Finance Act, 2018 to Ease Public Burden.</h1> The Government of India, through Notification No. 21/2018-Customs dated February 2, 2018, exempts motor spirit (petrol) and high-speed diesel oil from the additional duty of customs equivalent to the additional duty of excise (Road and Infrastructure Cess) under section 112 of the Finance Act, 2018. This exemption applies to imports falling under heading 2710 of the Customs Tariff Act, 1975. The decision, made under section 25 of the Customs Act, 1962, aims to serve the public interest by reducing the customs duty burden on these fuels.