CBIC amends Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rate on exports of ATF outside India.
The Central Government has issued Notification No. 37/2026-Central Excise dated 30 June 2026, amending Notification No. 08/2026-Central Excise dated 26 March 2026 under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002. The amendment has been made in the public interest to revise the Special Additional Excise Duty (SAED) rate applicable on exports of Aviation Turbine Fuel (ATF) outside India. Under the amended notification, the rate specified against serial number 1 in column (4) of the table has been substituted with Rs. 7.5 per litre. The revised SAED rate will come into force from 1 July 2026 and will apply prospectively from that date. The notification further records that the principal Notification No. 08/2026-Central Excise was last amended by Notification No. 31/2026-Central Excise dated 15 June 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 37/2026-Central Excise | Dated : 30th June, 2026
G.S.R. 538(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. 7.5 per litre” shall be substituted.
2. This notification shall come into force with effect from 1st July, 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. 31/2026-Central Excise dated 15th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 479(E), dated 15th June, 2026.
