Seeks to amend Notification No. 06/2026-Central Excise, dated the 26th March, 2026 - Special Additional Excise Duty on export of petrol and diesel.
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Special Additional Excise Duty export exemption expands country coverage to include Maldives and Mauritius.
Special Additional Excise Duty on export of petrol and diesel was amended by expanding the countries covered under clause (b) of paragraph 2 of the principal exemption notification. The existing reference to Nepal, Bhutan, Bangladesh and Sri Lanka was substituted so as to include Maldives and Mauritius, thereby extending the specified country list to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.