CBIC amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India vide Notification No. 23/2026-Central Excise | Dated: 15th May, 2026.
Ministry of Finance, Department of Revenue, through Notification No. 23/2026-Central Excise dated 15 May 2026, amended Notification No. 08/2026-Central Excise to revise the Special Additional Excise Duty (SAED) applicable on export of Aviation Turbine Fuel (ATF) outside India. Exercising powers under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002, the Central Government increased the SAED rate on ATF exports in public interest. As per the amendment, the SAED rate against serial number 1 in the notification table has been substituted with “Rs. 16 per litre.” The revised duty structure will become effective from 16 May 2026. The notification reflects the Government’s ongoing policy of periodically adjusting windfall and export-related duties on petroleum products in line with international crude oil prices, domestic energy security considerations, and revenue requirements. The amendment also records that the principal Notification No. 08/2026-Central Excise dated 26 March 2026 had earlier been amended by Notification No. 20/2026-Central Excise dated 30 April 2026, demonstrating continuous monitoring of the fuel export duty regime. The increase in SAED on ATF exports is likely to raise export costs for fuel suppliers and may influence pricing strategies and margins in the international aviation fuel market.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 23/2026-Central Excise | Dated: 15th May, 2026
G.S.R. 368(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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 08/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 207 (E), dated the 26th March, 2026, namely:-
In the said notification, in the Table, against serial number 1, in column (4), for the entry, the entry “Rs. 16 per litre” shall be substituted.
2. This notification shall come into force with effect from 16th May, 2026.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 08/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 207 (E), dated the 26th March, 2026 and last amended by notification No. 20/2026-Central Excise dated 30th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 325(E), dated 30th April, 2026.
