CBIC exempts Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports vide Notification No. 9/2026-Central Excise | Dated: 26th March, 2026.
Ministry of Finance, Department of Revenue, has issued Notification No. 9/2026-Central Excise dated 26 March 2026 granting exemption to Aviation Turbine Fuel (ATF) from the whole of the Special Additional Excise Duty. The exemption has been issued under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002. The notification applies to ATF falling under heading 2710 of the Fourth Schedule of the Central Excise Act. However, the exemption will not apply to goods cleared for export, except in cases where exports are made by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, and Sri Lanka. The government stated that the exemption has been issued in the public interest and the notification came into force with immediate effect.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 9/2026-Central Excise | Dated: 26th March, 2026
G.S.R. 208(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Aviation Turbine Fuel, falling under the Heading 2710 of the Fourth Schedule of the Central Excise Act, 1944 (1 of 1944) from the whole of the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002 (20 of 2002).
2. Nothing contained in this notification shall apply to the goods cleared for export, other than exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka.
3. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
