Government Amends Central Excise Rules to Exclude Fuel Export Rebates [Read Notification]

The Ministry of Finance (Department of Revenue) has issued a Notification No. 02/2026-Central Excise (N.T.), dated March 26, 2026, informing that the Central Government has introduced some significant amendments in the Central Excise Rules, 2017, with immediate effect. 

As per the notification, the amended rules will now be known as the Central Excise (Amendment) Rules, 2026. In the changed rules, in rule 18, before the explanation, the provision reading, “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,” will be inserted.

Similarly, in the said rules, in rule 19, the provision reading, “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,” will be inserted.

The government has taken the aforementioned action in pursuance of its powers granted under section 37 of the Central Excise Act, 1944 (1 of 1944).

Refer to the official notification for complete information.