| Date: |
26-03-2026
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| Notification No: |
Notification No. 10/2026-Central Excise
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| Issuing Authority: |
Central Excise
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| Type: |
Tariff
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| File No: |
[F. No. 190349/13/2026-TRU] |
| Subject: |
Seeks to exempt applicable basic excise duty and Agriculture Infrastructure and Development Cess on petrol and diesel and basic excise duty on Aviation Turbine Fuel, when cleared for exports
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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 10/2026-Central Excise
New Delhi, the 26th March, 2026
G.S.R....(E).—In exercise of the powers conferred by section 5A of the
Central Excise
Act, 1944 (1 of 1944) read with section 112 of the Finance Act, 2018 (13 of
2018) and section 125 of
the Finance Act, 2021 (13 of 2021), the Central Government, being satisfied that
it is necessary in the
public interest so to do, hereby exempts the goods of description falling under
Column (2) of the Table
below from the whole of duties in Column (3) of the said Table when such goods
are cleared for
exports or supplied as fuel to foreign going aircraft.
TABLE
S.
No.
|
Description of Item |
Specified Duty |
| (1) |
(2) |
(3) |
| 1. |
(i)Motor Spirit commonly known as
Petrol
(ii) High Speed Diesel
|
(i) Basic Excise Duty
(ii) Agriculture Infrastructure and
Development Cess
|
| 2. |
Aviation Turbine Fuel |
Basic Excise Duty |
Explanation: For the purpose of this notification, -
(i)“Agriculture Infrastructure and Development Cess” means the cess levied under
section 125 of
the Finance Act, 2021 (3 of 2021);
(ii)“Basic Excise Duty” means the duty levied under Section 3 of the Central
Excise Act, 1944 (1
of 1944);
(iii) “Export”, with its grammatical variations and cognate expressions, means
taking goods out
of India to a place outside India;
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
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