Special Additional Excise Duty (SAED) for Exports of Petrol and Diesel to Bhutan Exempted

[Notification No. 23/2024-Central Excise dated 2 September, 2024]

Seeks to amend No. 04/2022-Central Excise, dated the 30th June, 2022 to exempt export of Petrol and Diesel from the Special Additional Excise Duty when exported to Bhutan.

G.S.R. ...(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, on 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. 04/2022-Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 492 (E), dated the 30th June, 2022, namely:-

In the said notification,-

(a) in the Table,-

(i) against S. No. 1, for the entry in column (3), the entry “Motor spirit, commonly known as petrol, when cleared for export to countries other than Bhutan” shall be substituted;

(ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)
“1A.	2710	Motor spirit, commonly known as petrol, when cleared for export to Bhutan	Nil per litre”;

(iii) against S. No. 2, for the entry in column (3), the entry “High speed diesel oil, when cleared for export to countries other than Bhutan” shall be substituted;

(iv) after S. No. 2 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)
“3.	2710	High speed diesel oil, when cleared for export to Bhutan	Nil per litre”;

(b) paragraph 2 shall be omitted.

[2. Nothing contained in this notification shall apply to any goods other than the goods cleared for export.]

3. This notification shall come into force on the 3rd September, 2024.

[F. No. 190354/257/2023-TRU]