[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

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