Central Excise
The Ministry of Finance has issued a notification providing conditional exemption from additional duty of excise on specified petroleum products including motor spirit (petrol) and high-speed diesel. The effective rate has been prescribed as Nil for petrol and Rs. 3 per litre for diesel, applicable only in respect of goods cleared for export, subject to specified exclusions. The exemption has been granted in public interest under Section 5A of the Central Excise Act, 1944 read with the Finance Act, 2018, and comes into force with immediate effect.
[Notification No. 11/2026-Central Excise dated 26 March 2026]
