Seeks to amend Notification No. 09/2026-Central Excise, dated the 26th March, 2026 - Exemption from Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports - 33/2026 - Central Excise - Tariff
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Aviation Turbine Fuel excise exemption expanded to cover additional specified export destinations under the amended notification. Amends the excise exemption framework for Aviation Turbine Fuel by expanding the list of specified countries in the operative paragraph of the principal notification. The substituted list now includes Maldives and Mauritius in addition to Nepal, Bhutan, Bangladesh and Sri Lanka, thereby enlarging the export-linked exemption under the notification. The amendment takes immediate effect.
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.
Aviation Turbine Fuel excise exemption expanded to cover additional specified export destinations under the amended notification.
Amends the excise exemption framework for Aviation Turbine Fuel by expanding the list of specified countries in the operative paragraph of the principal notification. The substituted list now includes Maldives and Mauritius in addition to Nepal, Bhutan, Bangladesh and Sri Lanka, thereby enlarging the export-linked exemption under the notification. The amendment takes immediate effect.
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