The CBIC vide Notification No. 02/2022-Central Excise (N.T.) dated June 30, 2022 has issued the Central Excise (Amendment) Rules, 2022 to further amended Rule 18 (i.e. Rebate of duty) and Rule 19 (i.e. Export without payment of duty) of the Central Excise Rules, 2017 (“the Central Excise Rules”), w.e.f. July 1, 2022, w.r.t. exclusion of Motor spirit, in following manner:
- A proviso has been inserted in Rule 18 and Rule 19 of the Central Excise Rules to provide that rebate of duty and export without payment of duty shall not be applicable to the export of Motor spirit, commonly known as petrol, High speed diesel oil and Aviation Turbine Fuel.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009407/ENG/Notifications
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