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    <title>Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports</title>
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    <description>Special Additional Excise Duty on Aviation Turbine Fuel classified under tariff heading 2710, when cleared for export, is limited to an effective rate of Rs. 15 per litre. Duty otherwise leviable under section 147 of the Finance Act, 2002, read with its Eighth Schedule, is exempt only insofar as it exceeds the specified rate. The duty remains chargeable up to the prescribed effective rate.</description>
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      <description>Special Additional Excise Duty on Aviation Turbine Fuel classified under tariff heading 2710, when cleared for export, is limited to an effective rate of Rs. 15 per litre. Duty otherwise leviable under section 147 of the Finance Act, 2002, read with its Eighth Schedule, is exempt only insofar as it exceeds the specified rate. The duty remains chargeable up to the prescribed effective rate.</description>
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