Seeks to levy Special Additional Excise Duty on export of petrol and diesel. - 06/2026 - Central Excise - Tariff

Export duty exemption for petrol and diesel adjusts special additional excise duty on cleared export goods.

Special Additional Excise Duty is modified for export clearances of petroleum products under the Central Excise framework. Motor spirit, commonly known as petrol, is exempted at a nil rate, while high speed diesel oil is subjected to duty at the specified reduced rate per litre. 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.