Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 50/2026-Central Excise dated 16 September 2026, reducing the Special Additional Excise Duty (SAED) applicable to Aviation Turbine Fuel (ATF) cleared for export outside India. The notification further amends Notification No. 08/2026-Central Excise dated 26 March 2026 by substituting the rate specified against serial number 1 in column (4) of its Table with ₹15 per litre. Immediately before the amendment, SAED on ATF exports stood at ₹19 per litre under Notification No. 47/2026-Central Excise dated 1 September 2026. The latest notification consequently reduces the duty by ₹4 per litre, representing a reduction of approximately 21.05%. For an export consignment of 10 lakh litres, the revised rate would reduce the SAED liability by ₹40 lakh compared with the immediately preceding rate. The amendment has been issued under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002 and comes into force from 16 September 2026, being the date of its publication in the Official Gazette.
Analysis of Reduction in SAED on ATF Exports
Notification No. 50/2026-Central Excise does not alter the goods covered, conditions governing the exemption or scope of the principal notification. It only substitutes the effective SAED rate applicable to ATF covered by serial number 1 of its Table.
| Particulars | Rate |
|---|---|
| SAED applicable immediately before the amendment | ₹19 per litre |
| Revised SAED | ₹15 per litre |
| Reduction | ₹4 per litre |
| Percentage reduction | 21.05% |
| Effective date | 16 September 2026 |
The principal notification operates by exempting ATF cleared for export from so much of the SAED leviable under Section 147 read with the Eighth Schedule to the Finance Act, 2002 as exceeds the rate specified in its Table. Accordingly, exporters covered by the notification will bear SAED at ₹15 per litre on qualifying ATF clearances made from the effective date.
Notification No. 50/2026-Central Excise | Dated: 16th September, 2026
MINISTRY OF FINANCE
(Department of Revenue)
G.S.R. 812(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. 15 per litre” shall be substituted.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.— The principal Notification No. 08/2026-Central Excise dated 26 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. 47/2026-Central Excise dated 1st September, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 769(E), dated 1st September, 2026.
