The notification grants partial exemption from Special Additional Excise Duty on specified petroleum products. The notification prescribes a nil rate of duty for motor spirit (petrol) and a concessional rate of Rs. 12 per litre for high speed diesel oil. The exemption applies only to the extent the duty exceeds these specified rates. However, the notification restricts its applicability by excluding goods other than those cleared for export.
(Link: Central Excise Notification 06/2026 (T) Dated 26/03/2026), Corrigendum