Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports.
Ministry of Finance, Department of Revenue, has issued Notification No. 8/2026-Central Excise dated 26 March 2026 prescribing an effective rate of Special Additional Excise Duty applicable to Aviation Turbine Fuel (ATF) when cleared for export. The notification has been issued under the powers conferred by section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002.
Under the notification, the Central Government has provided an exemption from the Special Additional Excise Duty levied under section 147 of the Finance Act, 2002, read with the Eighth Schedule to the said Act, to the extent that such duty exceeds the rate specified in the notification.
The table included in the notification specifies the relevant tariff heading, description of goods, and the applicable rate. Aviation Turbine Fuel falling under heading 2710 of the Fourth Schedule to the Central Excise Act has been prescribed an effective Special Additional Excise Duty rate of Rs. 29.5 per litre.
Accordingly, the notification exempts ATF from the portion of the Special Additional Excise Duty that exceeds this prescribed rate, thereby fixing the effective duty payable at the specified rate when the goods are cleared for export.
The government stated that the measure has been introduced after being satisfied that it is necessary in the public interest. The notification also specifies that it shall come into force with immediate effect.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 8/2026-Central Excise | Dated: 26th March, 2026
G.S.R. 207(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below, and falling within the Chapter or heading or sub-heading or tariff item of the Fourth Schedule to the said Central Excise Act as specified in the corresponding entry in column (2) of the said Table, from so much of the Special Additional Excise Duty leviable thereon under section 147 read with the Eighth Schedule to the said Finance Act, 2002, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:
TABLE
| S. No. | Chapter or heading or sub-heading or tariff item |
Description of Goods | Rate | |
| (1) | (2) | (3) | (4) | |
| 1. | 2710 | Aviation Turbine Fuel | Rs. 29.5 per Litre |
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
