Exemption on Special Additional Excise Duty: petrol and diesel cleared for export exempted beyond prescribed rates. The notification, issued under section 5A of the Central Excise Act read with section 147 of the Finance Act, exempts specified excisable goods in Chapter 2710-motor spirit (petrol) and high speed diesel oil-when cleared for export, by remitting that part of the Special Additional Excise Duty which is in excess of the rate specified in the Table. It distinguishes exports to Bhutan from exports to other countries, prescribes the effective rate for the exemption, and states commencement from 1 July 2022, with subsequent substitutionary notes and later rescission recorded.