Export duty exemption on petrol and diesel restricts Special Additional Excise Duty for cleared export consignments. Special Additional Excise Duty is exempted on the export of motor spirit, commonly known as petrol, and high speed diesel oil, to the extent that the duty exceeds the rates specified for each product. The exemption is limited to goods cleared for export and does not apply to exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.
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.
Export duty exemption on petrol and diesel restricts Special Additional Excise Duty for cleared export consignments.
Special Additional Excise Duty is exempted on the export of motor spirit, commonly known as petrol, and high speed diesel oil, to the extent that the duty exceeds the rates specified for each product. The exemption is limited to goods cleared for export and does not apply to exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.
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