Central Excise (Amendment) Rules, 2026
Notification/Circular No.: No. 02/2026-Central Excise (N.T.) dated March 26, 2026
Applicable Act/Rule: Central Excise Act, 1944 / Central Excise Rules, 2017
Applicable Section/Rule: Rule 18 and Rule 19
Effective Date: March 26, 2026
The notification amends the Central Excise Rules, 2017 by inserting provisos in Rule 18 and Rule 19. It specifies applicability of the rules in relation to certain petroleum products and exports by Public Sector Oil Companies to specified countries.
The amendments apply to motor spirit (petrol), high-speed diesel oil, and aviation turbine fuel, and to exports made by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.
Rule 18 is amended to insert a proviso before the explanation specifying that the rule shall not apply to motor spirit (petrol), high-speed diesel oil and aviation turbine fuel, except for exports by Public Sector Oil Companies to specified countries.
Rule 19 is amended to insert a proviso specifying that the rule shall not apply to motor spirit (petrol), high-speed diesel oil and aviation turbine fuel, except for exports by Public Sector Oil Companies to specified countries.
“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.”
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