Export of ATF to Bhutan Exempted from SAED

[Notification No. 22/2024-Central Excise dated 2 September, 2024]

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to exempt export of ATF from the Special Additional Excise Duty when exported to Bhutan.

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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 18/2022-Central Excise, dated the 19th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022, namely:-

In the said notification, in the Table, -

(i) against S. No. 2, for the entry in column (3), the entry “Aviation Turbine Fuel, when cleared for export to countries other than Bhutan” shall be substituted;

(ii) after S. No. 2 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)	(2)	(3)	(4)
“3.	2710	Aviation Turbine Fuel, when cleared for export to Bhutan	Nil per litre”.

2. This notification shall come into force on the 3rd day of September, 2024.

[F. No190354/257/2023-TRU]