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<h1>Export exemption for petrol and diesel cesses applies only to cleared-for-export goods, with specified exclusions for certain oil company exports.</h1> Road and Infrastructure Cess on petrol and high speed diesel is prescribed at specified rates for excisable goods cleared for export, with petrol attracting nil additional duty and high speed diesel attracting duty at the stated per-litre rate. The exemption applies only to goods cleared for export and excludes exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.
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