Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the Special Additional Excise Duty (SAED) rates on exports of petrol and diesel outside India.
The Ministry of Finance (Department of Revenue), through Notification No. 40/2026-Central Excise dated 3rd August 2026, has amended Notification No. 06/2026-Central Excise dated 26th March 2026 issued under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002. The amendment revises the rates specified in the table for Special Additional Excise Duty (SAED) applicable to exports by substituting the rate for motor spirit (petrol) with Rs. 3.5 per litre and the rate for high speed diesel oil with Rs. 24 per litre. The notification comes into force on the date of its publication in the Official Gazette i.e. 3rd August, 2026. The immediately preceding Notification No. 38/2026-Central Excise dated 15th July 2026 had prescribed rates of Rs. 2.5 per litre for petrol and Rs. 15.5 per litre for diesel with effect from 16th July 2026, while the principal Notification No. 06/2026-Central Excise originally prescribed Nil for petrol and Rs. 12 per litre for diesel for eligible export clearances.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 40/2026-Central Excise | Dated: 3rd August, 2026
G.S.R. 700(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. 3.5 per litre” shall be substituted;
ii. against serial number 2, in column (4), for the entry, the entry “Rs. 24 per litre” shall be substituted.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[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. 38/2026-Central Excise dated 15th July, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 631(E), dated 15th July, 2026
