CBIC amends Notification No. 04/2019-Central Excise dated 06.07.2019 to extend exemption from RIC on exports of petrol and diesel made by Public Sector Oil Companies to Mauritius and Maldives.
The Central Government has issued Notification No. 35/2026-Central Excise dated 30 June 2026, amending Notification No. 04/2019-Central Excise dated 6 July 2019 by exercising powers under Section 112 of the Finance Act, 2018 read with Section 5A of the Central Excise Act, 1944. The amendment has been made in the public interest to extend the exemption from Road and Infrastructure Cess (RIC) on exports of petrol and diesel made by Public Sector Oil Companies. Paragraph 2 of the principal notification has been amended by replacing the existing list of eligible countries—“Nepal, Bhutan, Bangladesh and Sri Lanka”—with “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.” As a result, Mauritius and Maldives have been added to the list of eligible export destinations for the RIC exemption. The notification comes into force with immediate effect, making the expanded exemption applicable from the date of its publication.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 35/2026-Central Excise | Dated: 30th June, 2026
G.S.R. 536(E).— In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of 2018), read with section 5A of the Central Excise Act, 1944 (1 of 1944), 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. 04/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 487(E), dated the 6th July, 2019, namely:-
In the said notification, in paragraph 2, for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” shall be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 04/2019-Central Excise, dated the 6th July, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 487(E), dated the 6th July, 2019 and last amended by notification No. 12/2026-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. 211(E), dated the 26th March, 2026.
