The amendment inserts provisos in Rules 18 and 19 to exclude exports of motor spirit (petrol), high speed diesel oil and aviation turbine fuel (ATF) from the provisions that allow export of excisable goods without payment of duty or under claim of rebate. However, an exception has been provided for exports made by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.
(Link: Central Excise Notification 02/2026 (NT) Dated 26/03/2026)