CBIC / GST notification 07/2026-Customs · 26 Mar 2026
Official title
07/2026-Customs : Seeks to exempt imports of Aviation Turbine Fuel from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of Customs Tariff Act as is equivalent to the amount of Special Additional Excise Duty
Official record
Open source pageSummary
The Central Government has exempted imports of Aviation Turbine Fuel, classified under Heading 2710, from the portion of the additional duty of Customs leviable under section 3(1) of the Customs Tariff Act, 1975, that is equivalent to the Special Additional Excise Duty under section 147 of the Finance Act, 2002. This exemption applies to goods imported into India and is effective from March 26, 2026.
Key dates
Who is affected
[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. 07/2026-Customs New Delhi, the 26th March, 2026
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in column (2), when imported into India, from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002:
Table
| S. No. | Heading | Description of goods |
|---|---|---|
| (1) | (2) | (3) |
| 1. | 2710 | Aviation Turbine Fuel |
[F. No. 190349/13/2026-TRU]
(Dheeraj Sharma) Under Secretary to the Government of India
