Seeks to amend Rules 18 and 19 of Central Excise Rules, 2017 to provide for exclusion of exports of petrol, diesel and ATF from these rules which provides for allowing exports of excisable goods without payment of duty or under claim of rebate of duty.
The Ministry of Finance has issued Notification No. 02/2026–Central Excise (N.T.) dated March 26, 2026, amending the Central Excise Rules, 2017. 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. The amendment has been issued under section 37 of the Central Excise Act, 1944 and comes into force with immediate effect.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2026-Central Excise (N.T.) | Dated: 26th March, 2026
G.S.R. 203(E).— In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise Rules, 2017, namely: –
1. Short title and commencement. –
(1) These rules may be called the Central Excise (Amendment) Rules, 2026.
(2) They shall come into force with immediate effect.
2. In the Central Excise Rules, 2017 (hereinafter referred to as the said Rules), in rule 18, before the explanation the following proviso shall be inserted, namely: –
“Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel, other than those exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.”
3. In the said Rules, in rule 19, the following proviso shall be inserted, namely: –
“Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel, other than those exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.”
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
