Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports - 08/2026 - Central Excise - Tariff
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Special Additional Excise Duty relief on aviation turbine fuel sets the export-linked effective rate and applies immediately. Special Additional Excise Duty on Aviation Turbine Fuel cleared for exports is exempted to the extent it exceeds the specified effective rate, limiting the duty to Rs. 33 per litre for tariff item 2710. The notification operates under the Central Excise exemption framework and takes immediate effect. The notes record subsequent substitution history of the rate through later notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special Additional Excise Duty relief on aviation turbine fuel sets the export-linked effective rate and applies immediately.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for exports is exempted to the extent it exceeds the specified effective rate, limiting the duty to Rs. 33 per litre for tariff item 2710. The notification operates under the Central Excise exemption framework and takes immediate effect. The notes record subsequent substitution history of the rate through later notifications.
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