Special Additional Excise Duty relief on petrol and diesel fixes reduced rates and excludes export clearances. Special Additional Excise Duty on petrol and high speed diesel is exempted to the extent the duty exceeds the rates specified in the schedule. Petrol is subjected to the prescribed per-litre rate, while high speed diesel oil is at nil duty. The exemption is limited to the specified excisable goods and does not apply to goods cleared for export.