SAED on Aviation Turbine Fuel Exports Reduced to ₹10.5 Per Litre: Central Excise Notification No. 53/2026 Explained
Overview of the Amendment
The Ministry of Finance, Department of Revenue, has issued Notification No. 53/2026-Central Excise dated 30 September 2026, bringing about a further downward revision in the Special Additional Excise Duty (SAED) levied on exports of Aviation Turbine Fuel (ATF) outside India. The revised rate of ₹10.5 per litre comes into effect from 1 October 2026, replacing the earlier applicable rate of ₹15 per litre that had been in force since 16 September 2026.
This notification operates as an amendment to the principal Notification No. 08/2026-Central Excise dated 26 March 2026 and has been issued under the authority of Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002.
Legal Basis and Mechanism of the Notification
The Central Government has invoked its exemption powers under Section 5A of the Central Excise Act, 1944 (1 of 1944), read with Section 147 of the Finance Act, 2002 (20 of 2002), to issue this notification in public interest.
The principal Notification No. 08/2026-Central Excise functions by providing a partial exemption to qualifying ATF cleared for export — exempting so much of the SAED leviable under Section 147 read with the Eighth Schedule to the Finance Act, 2002 as exceeds the rate prescribed in its Table. The present amendment substitutes the entry against serial number 1 in column (4) of that Table with the figure "Rs. 10.5 per litre", thereby resetting the effective duty ceiling for such export clearances.
The scope of goods covered under the principal notification remains unchanged. No new categories of fuel are included or excluded — the amendment is strictly limited to the rate entry.
Rate Revision at a Glance
The table below captures the key parameters of this rate change:
| Particulars | Rate |
|---|---|
| SAED applicable immediately before this amendment | ₹15 per litre |
| Revised SAED effective from 1 October 2026 | ₹10.5 per litre |
| Reduction in absolute terms | ₹4.5 per litre |
| Percentage reduction | 30% |
| Effective date | 1 October 2026 |
Historical Trajectory of SAED Revisions on ATF Exports
To appreciate the significance of the present notification, it is important to trace how the SAED rate on ATF exports has evolved since the principal notification was first issued on 26 March 2026.