The notification prescribes rates of Road and Infrastructure Cess applicable to petrol and diesel cleared for export. Motor spirit, commonly known as petrol has been prescribed a nil rate. High speed diesel oil falling under the same heading has been prescribed a rate of Rs. 9.5 per litre. The exports made by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka have been specifically excluded from the scope of the notification.
(Link: Central Excise Notification 11/2026 (T) Dated 26/03/2026) Corrigendum