SAED and Road and Infrastructure Cess Exempted to Petrol, Diesel and ATF Exported from Special Economic Zones (SEZ) Units

[Notification No. 19/2022-Central Excise dated 19 July, 2022]

Seeks to exempt the excisable goods, namely Petrol, Diesel and Aviation Turbine Fuel from Special Additional Excise Duty and Road and Infrastructure Cess when exported from units located in the Special Economic Zones (SEZ).

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 147 of the Finance Act, 2002 (20 of 2002) and section 112 of Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods, when exported from units located in the Special Economic Zone (SEZ), of the description specified in column (3) of the Table below, and falling within the Chapter or heading or sub- heading or tariff item of the Fourth Schedule to the said Central Excise Act as specified in the corresponding entry in column (2) of the said Table, from the whole of Special Additional Excise Duty leviable thereon under section 147 read with the Eighth Schedule to the said Finance Act, 2002, and from the whole of additional duty of excise leviable thereon under section 112 to the said Finance Act, 2018:-

Table
S. No.	Chapter or heading or sub-heading or tariff item	Description of Goods
(1)	(2)	(3)
1.	2710	Motor Spirit, commonly known as petrol
2.	2710	High speed diesel oil
3.	2710	Aviation Turbine Fuel

2. This notification shall come into force on the 20th day of July, 2022.

[F. No. 354/15/2022-TRU]