Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rate on exports of diesel outside India.
Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 52/2026-Central Excise dated 30 September 2026, reducing the Special Additional Excise Duty (SAED) applicable to exports of high-speed diesel from ₹20 per litre to ₹16 per litre, with effect from 1 October 2026. The notification further amends Notification No. 06/2026-Central Excise dated 26 March 2026 by substituting the rate specified against serial number 2 of its Table. The immediately preceding rate of ₹20 per litre had been prescribed through Notification No. 49/2026-Central Excise dated 16 September 2026. Accordingly, the latest notification reduces SAED on diesel exports by ₹4 per litre, or 20%. The amendment has been issued under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002.
Analysis of Revised SAED Rate on Diesel Exports
Notification No. 52/2026-Central Excise makes a targeted amendment to the SAED framework governing exports of petrol and high-speed diesel under Notification No. 06/2026-Central Excise dated 26 March 2026. It substitutes only the rate appearing against serial number 2, relating to high-speed diesel, with ₹16 per litre.
The rate movement is as follows:
| Petroleum product | Rate from 16 September 2026 | Rate from 1 October 2026 | Change |
|---|---|---|---|
| High-speed diesel | ₹20 per litre | ₹16 per litre | Reduction of ₹4 per litre (20%) |
| Petrol | ₹0.5 per litre | No change under Notification No. 52/2026 | — |
The ₹20 per litre diesel rate was introduced by Notification No. 49/2026-Central Excise dated 16 September 2026. Notification No. 52/2026 therefore represents a further ₹4 per litre reduction within about two weeks.
The diesel export SAED has undergone several revisions during 2026. The principal Notification No. 06/2026-Central Excise established the relevant framework in March 2026. Subsequently, the Government increased diesel export SAED to ₹24 per litre in April 2026, followed by further periodic revisions.
Among these changes, Notification No. 19/2026-Central Excise prescribed ₹23 per litre from 1 May 2026. Thereafter, Notification No. 22/2026-Central Excise revised the diesel rate to ₹16.5 per litre from 16 May 2026, while Notification No. 24/2026-Central Excise subsequently fixed it at ₹13.5 per litre from 1 June 2026.
The rate was then revised to ₹14 per litre from 16 June 2026 through Notification No. 30/2026-Central Excise. Further revisions included ₹8.5 per litre from 1 July 2026 under Notification No. 36/2026-Central Excise and ₹15.5 per litre from 16 July 2026 under Notification No. 38/2026-Central Excise. The rate was subsequently increased to ₹24 per litre under Notification No. 40/2026-Central Excise. These revisions reflect the periodic adjustment of SAED applicable to petroleum exports.
For an export clearance of 10 lakh litres of diesel, SAED at the immediately preceding ₹20 per litre rate would amount to ₹2 crore. At the revised ₹16 per litre rate, the corresponding amount would be ₹1.60 crore, resulting in a reduction of ₹40 lakh, subject to the scope, exclusions and conditions prescribed in the principal notification.
The revised ₹16 per litre rate applies from 1 October 2026. Exporters should therefore determine the applicable SAED with reference to the legally relevant date of clearance and ensure that export documentation and duty calculations reflect the revised rate from its effective date.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 52/2026-Central Excise | Dated: 30th September, 2026
G.S.R. 854(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, against serial number 2, in column (4), for the entry, the entry “Rs. 16 per litre” shall be substituted.
This notification shall come into force with effect from 1st October, 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. 49/2026-Central Excise dated 16th September, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 811(E), dated 16th September, 2026.
