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of <h1>Excise Duty Exemption for Petrol and Diesel Exports to Non-Bhutan Countries Effective July 2022; Latest Amendment in 2024.</h1> The Ministry of Finance issued Notification No. 04/2022-Central Excise on June 30, 2022, exempting certain excisable goods from the Special Additional Excise Duty. Specifically, motor spirit (petrol) and high-speed diesel oil, when cleared for export to countries other than Bhutan, are exempt from the duty. The notification, effective from July 1, 2022, outlines the tariff items and rates applicable. It has been amended multiple times, adjusting the rates from previously higher values to nil per litre for exports, with the latest rescission occurring on December 2, 2024, under Notification No. 29/2024-Central Excise.
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