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of <h1>Government Exempts Small Producers of Crude Petroleum from Special Additional Excise Duty; Exemption Rescinded in 2024.</h1> The Central Government, under the authority of the Central Excise Act, 1944 and the Finance Act, 2002, has issued Notification No. 06/2022-Central Excise, dated June 30, 2022, exempting crude petroleum from the Special Additional Excise Duty. This exemption applies to producers whose annual production was less than two million barrels in the previous financial year. The exemption is intended to serve the public interest and took effect on July 1, 2022. This notification was later rescinded by Notification No. 29/2024-Central Excise, dated December 2, 2024.
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