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<h1>Aviation Turbine Fuel excise exemption sets the effective duty rate for export clearances under the notified table.</h1> Special Additional Excise Duty on Aviation Turbine Fuel is exempted to the extent it exceeds the amount calculated at the rate of Rs. 29.5 per litre, when goods falling under tariff item 2710 are cleared for exports. The exemption is issued under the Central Excise Act, 1944 read with the Finance Act, 2002, and applies through a table-based rate prescription for the specified goods.
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