CBIC amends Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of petrol and diesel outside India.
The Central Government has issued Notification No. 36/2026-Central Excise dated 30 June 2026, amending Notification No. 06/2026-Central Excise dated 26 March 2026 under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002. The amendment has been made in the public interest to revise the Special Additional Excise Duty (SAED) rates applicable on exports of petrol and diesel outside India. The notification substitutes the rates specified in the table of the principal notification. Against serial number 1 (Motor spirit, commonly known as petrol), the rate has been revised to Rs. 4 per litre, while against serial number 2 (High speed diesel oil), the rate has been revised to Rs. 8.5 per litre. The notification specifies that these revised SAED rates will come into force from 1 July 2026. It also notes that the principal notification had most recently been amended by Notification No. 32/2026-Central Excise dated 30 June 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 36/2026-Central Excise | Dated: 30th June, 2026
G.S.R. 537(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 06/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026, namely:-
In the said notification, in the Table,
i. against serial number 1, in column (4), for the entry, the entry “Rs. 4 per litre” shall be substituted;
ii. against serial number 2, in column (4), for the entry, the entry “Rs. 8.5 per litre” shall be substituted.
2. This notification shall come into force with effect from 1st July, 2026.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 06/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026 and last amended by notification No. 32/2026-Central Excise dated 30th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R.533(E), dated 30th June, 2026.
