Special Additional Excise Duty exemption for Aviation Turbine Fuel excludes export clearances except specified Public Sector Oil Company shipments. Aviation Turbine Fuel under Heading 2710 is exempted from the whole of the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002. The exemption does not extend to goods cleared for export, except exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka, and it takes immediate effect.