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<h1>Central excise export carve-out excludes petrol, diesel and aviation turbine fuel from two rules except specified PSU exports.</h1> The Central Excise Rules, 2017 are amended with immediate effect to insert an identical proviso in rule 18 and rule 19 excluding motor spirit, high-speed diesel oil and aviation turbine fuel from the operation of those rules, except where such goods are exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment creates a targeted carve-out from the existing rule framework while preserving the stated export coverage for those specified destinations.
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