Seeks to amend No. 04/2022-Central Excise, dated the 30th June, 2022 to exempt export of Petrol and Diesel from the Special Additional Excise Duty when exported to Bhutan. - 23/2024 - Central Excise - Tariff
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Exemption of fuel exports to Bhutan: Special Additional Excise Duty waived for petrol and diesel exports. Inserts specific table entries exempting Motor spirit (petrol) and High speed diesel oil when cleared for export to Bhutan by prescribing a nil per litre rate for those exports, substitutes the prior entries for exports to countries other than Bhutan, and omits paragraph 2 of the principal notification; the amendment takes effect on the stated commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption of fuel exports to Bhutan: Special Additional Excise Duty waived for petrol and diesel exports.
Inserts specific table entries exempting Motor spirit (petrol) and High speed diesel oil when cleared for export to Bhutan by prescribing a nil per litre rate for those exports, substitutes the prior entries for exports to countries other than Bhutan, and omits paragraph 2 of the principal notification; the amendment takes effect on the stated commencement date.
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