Central Excise :
The Ministry of Finance has issued a notification amending Notification No. 04/2019-Central Excise to restrict the applicability of exemption provisions in respect of goods cleared for export. It has been clarified that the exemption shall not apply to export goods, except in cases of exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment has been carried out in public interest under the relevant provisions of the Central Excise Act, 1944 read with the Finance Act, 2018, and comes into force with immediate effect.
[Notification No. 12/2026-Central Excise dated 26 March 2026]
