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.

Export refund and rebate restrictions expanded to include Maldives and Mauritius in the negative list.
Export-related refund and rebate restrictions under the Central Excise Rules were expanded by amending the provisos to rules 18 and 19. The existing exclusion for exports to Nepal, Bhutan, Bangladesh and Sri Lanka was extended to include Maldives and Mauritius, bringing those destinations within the same negative list for refund and/or rebate benefit.

Special Additional Excise Duty on ATF exports revised through amendment to the existing Central Excise notification.
Amends the existing Central Excise exemption notification governing Special Additional Excise Duty on exports of aviation turbine fuel outside India. The amendment substitutes the rate specified in the relevant entry of the table for the stated serial number, thereby revising the duty incidence applicable to such exports under the principal notification. The amendment is issued under statutory powers and takes effect from 16 June 2026.

Special Additional Excise Duty on diesel exports revised through amendment to the existing Central Excise notification.
Amends the existing Central Excise notification governing Special Additional Excise Duty (SAED) on exports of diesel outside India by substituting the rate specified against the relevant entry in the tariff table. The amendment revises the prescribed duty rate to apply in place of the earlier entry under the principal notification. The notification is issued in exercise of the powers under the Central Excise Act, 1944 read with the Finance Act, 2002, and it takes effect from 16 June 2026.

Ethanol blended petrol exemption expands to higher blend specifications, extending nil excise treatment under the amended notification.
Amends the Central Excise exemption notification for ethanol blended petrol by inserting new tariff entries granting nil excise treatment to petrol blends containing 22%, 25%, 27% and 30% ethanol. Each blend must consist of the specified proportions of motor spirit and ethanol, and conform to Bureau of Indian Standards specification IS 19850, with the relevant taxes or excise duties already paid on the constituent components.

Ethanol blended petrol exemption limits road and infrastructure cess for specified fuel blends meeting BIS standards.
Ethanol blended petrol of specified grades is exempted from the whole of the additional duty of excise (Road and Infrastructure Cess) to the extent the duty exceeds Nil, subject to the stated conditions. The exemption covers 22%, 25%, 27% and 30% ethanol blended petrol under tariff item 2710 12, each requiring the specified mix of motor spirit and ethanol, payment of the appropriate duties or taxes on the constituent components, and conformity with Bureau of Indian Standards specification IS 19850. The notification also defines the expressions relating to appropriate duties of excise and GST taxes by reference to the relevant enactments.

Ethanol blended petrol exemption expands to specified BIS-compliant fuel blends with nil excise entries.
Exemption notification inserts additional entries for ethanol blended petrol conforming to BIS specification IS 19850. The specified blends cover 22%, 25%, 27% and 30% ethanol by volume, with corresponding petrol content of 78%, 75%, 73% and 70%, subject to payment of the appropriate duties of excise on the motor spirit and the relevant Central, State, Union territory or Integrated tax on the ethanol component. The amendment also defines appropriate duties of excise and the relevant GST taxes by reference to the applicable enactments. The table entries are marked nil.

Ethanol blended petrol exemption expands to cover higher blend ratios, subject to duty-paid inputs and BIS specification compliance.
Central Excise exemption is extended to specified ethanol blended petrol by inserting new tariff entries for 22%, 25%, 27% and 30% ethanol blended petrol under heading 2710 12. Each blend must consist of the stated proportions of motor spirit and ethanol, comply with Bureau of Indian Standards specification IS 19850, and satisfy the requirement that the relevant duties or taxes have already been paid on the constituent components. The exemption for each inserted entry is nil, and the explanation is updated accordingly.

Textual correction in central excise notification substitutes one figure in the published notification.
A corrigendum to Notification No. 05/2025-Central Excise (N.T.) corrects a textual error in the published notification. In line 12 at page 24, the figure "23" is substituted with "24". The correction is limited to this specific amendment and does not indicate any broader change in the notification's substance.

Special Additional Excise Duty on aviation turbine fuel exports is revised through an amendment notification effective from 1 June 2026.
Amends the existing Central Excise notification governing Special Additional Excise Duty (SAED) on exports of aviation turbine fuel outside India by substituting the rate specified against the relevant entry in the table. The notification revises the applicable duty rate for the covered export transaction and comes into force with effect from 1 June 2026.

SAED rates on petrol and diesel exports revised through amendment to the Central Excise notification.
Revised SAED rates apply to exports of petrol and diesel outside India by amending the earlier Central Excise notification governing the levy. The amendment substitutes the rate entries in the relevant table so that the notified export duties are fixed at Rs 1.5 per litre for one category and Rs 13.5 per litre for the other category, with the change taking effect from 1 June 2026.

Special additional excise duty on aviation turbine fuel is revised for export clearances, with the amended rate taking effect from 16 May 2026.
Amends the existing special additional excise duty notification applicable to aviation turbine fuel cleared for exports by substituting the rate entry in the table with a revised duty of Rs. 16 per litre. The amendment is a further modification of the principal notification governing the export-related excise treatment of aviation turbine fuel and comes into force on 16 May 2026.

Special Additional Excise Duty on petrol and diesel exports revised through amended notification rates
Special Additional Excise Duty rates applicable to export of petrol and diesel are amended by substitution of the existing entries in the rate table of the principal notification. The amended rates specify Rs. 3 per litre against serial number 1 and Rs. 16.5 per litre against serial number 2, replacing the earlier entries in column (4) of the table. The amendment takes effect from 16 May 2026 as a further amendment to Notification No. 06/2026-Central Excise dated 26 March 2026.

Export-related RIC rates for high speed diesel oil are revised to Nil under the amended Central Excise notification.
The Central Government amends the existing Central Excise notification governing export-related RIC rates for high speed diesel oil exported outside India. The amendment substitutes the entry at serial number 2, column (4) of the table with the entry "Nil", thereby revising the applicable rate under the principal notification. The change comes into force on 1 May 2026.

Special Additional Excise Duty on aviation turbine fuel exports revised through amendment to the existing notification.
Revision of Special Additional Excise Duty on exports of aviation turbine fuel outside India was made by amending the existing Central Excise notification. The amendment substitutes the rate entry in the table for the specified export category, thereby updating the duty applicable to that item under the notification framework. The revised rate applies from 1 May 2026.

Special additional excise duty on high speed diesel exports revised to a new per-litre rate from 1 May 2026.
Amends the special additional excise duty structure applicable to exports of high speed diesel oil outside India by revising the rate specified in the earlier exemption notification. The amendment substitutes the relevant table entry with Rs. 23 per litre and takes effect from 1 May 2026.

Central excise exemption for high speed diesel oil exports is amended to increase the applicable rate immediately.
The Central Government amended the existing Central Excise exemption notification governing exports of high speed diesel oil outside India by substituting the rate entry in the relevant table, thereby increasing the specified rate applicable to that export category. The amendment was issued under the Central Excise Act, 1944 read with the Finance Act, 2018, and was made operative with immediate effect.

Special additional excise duty on aviation turbine fuel exports revised by substituting the applicable rate in the notification.
The special additional excise duty on exports of aviation turbine fuel outside India is amended by substituting the applicable rate in the earlier exemption notification, so that the entry in the relevant table now reads Rs. 42 per litre. The amendment is issued under the Central Excise Act, 1944 read with the Finance Act, 2002, and is stated to be made in the public interest.

Special Additional Excise Duty on high speed diesel exports is amended through an immediate rate revision.
The Central Government amends the existing excise notification governing Special Additional Excise Duty (SAED) on exports of high speed diesel oil outside India. The amendment substitutes the rate entry in the relevant table so that the duty applicable against the specified serial number is revised to a higher rate and takes effect immediately.

Road and Infrastructure Cess on High Speed Diesel oil increased through immediate amendment to the tariff schedule.
The Central Government amended the Sixth Schedule to the Finance Act, 2018 to increase the Road and Infrastructure Cess applicable to High Speed Diesel oil. The notification substitutes the entry against Item No. 2 with a revised tariff rate of Rs. 36 per litre and states that the amendment takes effect immediately.