Special Additional Excise Duty exemption for incremental crude production permits duty-free output exceeding prior year production. Exempts Special Additional Excise Duty on crude petroleum (heading 2709) produced by a person in excess of that person's production in the preceding Financial Year; for 2022-23 the duty does not apply to the quantity produced immediately after exceeding prior-year production. The exemption came into force on the first day of July and was subsequently rescinded by a later notification.