Special Additional Excise Duty exemption for petroleum crude and aviation turbine fuel cleared for export under specified tariff headings. Special Additional Excise Duty is exempted, to the extent of the excess over the prescribed nil rate, on petroleum crude and aviation turbine fuel under the specified tariff headings. The exemption applies to petroleum crude and to aviation turbine fuel cleared for export, with separate treatment for exports to Bhutan and to countries other than Bhutan, as a rate-based exemption under the Central Excise Act read with the Finance Act, 2002.