Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of Petrol and Diesel outside Indial.
Central Government has issued Notification No. 24/2026-Central Excise dated 30 May 2026 to amend Notification No. 06/2026-Central Excise dated 26 March 2026 and revise the Special Additional Excise Duty (SAED) rates applicable to exports of petrol and diesel outside India. The notification substitutes the duty rates specified in the earlier notification and provides that, with effect from 1 June 2026, SAED on exports of petrol shall be Rs 1.5 per litre and SAED on exports of diesel shall be Rs 13.5 per litre. The notification states that the amendments have been made under the powers conferred by Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002. It also notes that the principal notification was issued on 26 March 2026 and was last amended through Notification No. 22/2026-Central Excise dated 15 May 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 24/2026-Central Excise | Dated: 30th May, 2026
G.S.R. 421(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 1.5 per litre” shall be substituted;
(ii) against serial number 2, in column (4), for the entry, the entry “Rs 13.5 per litre” shall be substituted.
2. This notification shall come into force with effect from 1st June, 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. 22/2026-Central Excise dated 15th May, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 367 (E), dated 15th May, 2026.
