The Ministry of Finance (MoF) on March 26, 2026, issued the Central Excise (Amendment) Rules, 2026 to further amend the Central Excise Rules, 2017.
The following amendments have been stated:
• In rule 18, before the explanation the following proviso shall be inserted, namely: -
“Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel, other than those exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.”
• In the said Rules, in rule 19, the following proviso shall be inserted, namely: -
“Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, High-speed diesel oil and Aviation Turbine Fuel, other than those exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.”
They shall come into force with immediate effect.
[Notification No. 02/2026-Central Excise (N.T.)]
