Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rate on exports of ATF outside India.
The Ministry of Finance (Department of Revenue), through Notification No. 44/2026-Central Excise dated 14th August 2026, further amends Notification No. 08/2026-Central Excise dated 26th March 2026, issued under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002. The amendment revises the Special Additional Excise Duty (SAED) rate on exports of Aviation Turbine Fuel (ATF) by substituting the existing rate with Rs. 19.5 per litre. The revised rate comes into force with effect from 15th August 2026.
The notification follows successive revisions to the ATF export SAED rate during 2026. The principal Notification No. 08/2026-Central Excise dated 26th March 2026 prescribed a rate of Rs. 29.5 per litre. Notification No. 39/2026-Central Excise dated 15th July 2026 prescribed Rs. 14.5 per litre with effect from 16th July 2026, while Notification No. 41/2026-Central Excise dated 3rd August 2026 revised the rate to Rs. 22 per litre. Notification No. 44/2026-Central Excise now substitutes the rate with Rs. 19.5 per litre from 15th August 2026.
Earlier ATF Export SAED Rate Changes
| Notification | Date | SAED Rate on ATF | Effective From |
|---|---|---|---|
| Notification No. 08/2026-Central Excise | 26 March 2026 | Rs. 29.5 per litre | 26 March 2026 |
| Notification No. 39/2026-Central Excise | 15 July 2026 | Rs. 14.5 per litre | 16 July 2026 |
| Notification No. 41/2026-Central Excise | 3 August 2026 | Rs. 22 per litre | 3 August 2026 |
| Notification No. 44/2026-Central Excise | 14 August 2026 | Rs. 19.5 per litre | 15 August 2026 |
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 44/2026-Central Excise | Dated: 14th August, 2026
G.S.R…(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. 19.5 per litre” shall be substituted.
2. This notification shall come into force with effect from 15th August, 2026.
[F. No. 190349/13/2026-TRU]
(Dheeraj Sharma)
Under Secretary to Government of India
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. 41/2026-Central Excise dated 3rd August, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 701 (E), dated 3rd August, 2026
