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This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise Duty. The key changes are: 1) The existing entry for ATF export is modified to specify it applies to countries other than Bhutan. 2) A new entry is inserted exempting ATF exported to Bhutan from the Special Additional Excise Duty. The amendment comes into force on 3rd September 2024 under the Central Excise Act, 1944 read with the Finance Act, 2002.
This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise Duty. The key changes are: 1) The existing entry for ATF export is modified to specify it applies to countries other than Bhutan. 2) A new entry is inserted exempting ATF exported to Bhutan from the Special Additional Excise Duty. The amendment comes into force on 3rd September 2024 under the Central Excise Act, 1944 read with the Finance Act, 2002.
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