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In this DP Tutorials video, the instructor explains how to calculate Service Level Agreement (SLA) or Turnaround Time (TAT) in Excel while excluding non-business hours. The tutorial includes two examples: one where the date and time are in separate columns and another where they are combined in a single column. The first example demonstrates a common error where standard subtraction does not account for business hours, resulting in incorrect durations. The instructor emphasizes the importance of accurately calculating times within the specified business hours, which run from 9 AM to 9 PM, and begins to introduce a formula to rectify the issue.