Special Additional Excise Duty adjustment for diesel modifies export duty rate under central excise notification, effective immediately. Notification No. 02/2023 further amends Notification No. 04/2022 by substituting the entry in the Table against S. No. 2, column (4) with 'Rs. 5 per litre', thereby altering the Special Additional Excise Duty applicable to the specified export tariff item; the amendment is made under the Central Excise Act and Finance Act and comes into force on the 3rd of January, 2023.