Special Additional Excise Duty exemption on export petrol and diesel is restricted to export clearances and specified destinations. Special Additional Excise Duty is exempted, in excess of the specified rates, on export clearances of motor spirit commonly known as petrol and high speed diesel oil under Chapter 2710. The exemption applies only to goods cleared for export and does not extend to exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The notification specifies separate rates for petrol and diesel and comes into force with immediate effect.