Export clearances of petrol and diesel receive nil additional excise duty, excluding specified regional oil company exports. Exemption is granted from the additional duty of excise leviable under section 112 of the Finance Act, 2018, read with the Sixth Schedule, for Chapter 2710 goods comprising motor spirit (petrol) and high speed diesel oil when cleared for export, by reducing the applicable rate to nil. The exemption does not apply to goods other than export clearances, and it excludes exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka, with immediate effect.