Excise duty exemption for exported fuel removes basic excise and cess on petrol, diesel and ATF for exports. Exempts Basic Excise Duty and Agricultural Infrastructure Development Cess on motor spirit (petrol), high speed diesel and aviation turbine fuel where such goods are cleared for export or supplied as fuel to foreign going aircraft; defines the cited duties and 'export' by reference to the Central Excise Act and Finance Acts, and makes the exemption effective from 1 July 2022.