The Ministry of Finance (MoF) on March 26, 2026, issued an amendment to Notification No. 04/2019-Central Excise to clarify the applicability of exemptions on goods cleared for export. It has been provided that the benefit of the said notification shall not be available to goods cleared for export, except in cases of exports made by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, and Sri Lanka.
The notification has come into force with immediate effect.
[Notification No. 12/2026-Central Excise]