Special Additional Excise Duty rate change for petrol and diesel exports alters export taxation and duty liability under excise law. Amendment prescribes a revised Special Additional Excise Duty rate for exports of petrol and diesel by substituting the prior entry against the specified serial number in Notification No. 04/2022 Central Excise; the amendment is effected under the Central Excise Act and the Finance Act and takes effect on the stated commencement date, thereby changing the excise chargeable on exported petrol and diesel.