Seeks to amend notification No.4/2019-Central Excise to exclude the provisions of the notification on petrol and diesel when cleared for exports.
Ministry of Finance, Department of Revenue, has issued Notification No. 12/2026-Central Excise dated 26 March 2026 to amend Notification No. 04/2019-Central Excise dated 6 March 2019. The amendment has been made under the powers conferred by section 112 of the Finance Act, 2018, read with section 5A of the Central Excise Act, 1944.
Through this notification, the Central Government has inserted a new provision after the table contained in Notification No. 04/2019-Central Excise. The inserted provision states that nothing contained in the earlier notification shall apply to goods cleared for export. This effectively excludes petrol and diesel cleared for export from the scope of the provisions contained in the 2019 notification.
However, the amendment also provides a specific exception. The exclusion will not apply to exports made by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, and Sri Lanka. In such cases, the provisions of the original notification will continue to apply.
The government stated that the amendment has been introduced after being satisfied that it is necessary in the public interest. The change modifies the applicability of Notification No. 04/2019-Central Excise by creating a distinction between exports generally and exports made by Public Sector Oil Companies to the specified neighbouring countries.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 12/2026-Central Excise | Dated: 26th March, 2026
G.S.R. 211(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) (hereinafter referred to as the Excise Act), 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 March, 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 March, 2019, namely:-
In the said notification, after the Table, the following shall be inserted, namely: –
“2. Nothing contained in this notification shall apply to the goods cleared for export other than exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka”
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
