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Central Excise Manual, Part-III, Special Procedure for Store for Consumption On Board an Aircraft on Foreign Run.


  1. Introduction

    1.1 A separate rebate procedure has been notified in respect of supplies of mineral oil products falling under Chapter 27 of the First Schedule to the Central Excise Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run.
  2. Conditions of rebate

    2.1 In respect of 7 products falling under the aforementioned Chapter, rebate has to be granted at a reduced rate. The rate for reducing rebate is specified in Notification no. 40/2001-Central Excise (N.T.) dated 26.6.2001.

    2.2 Earlier, the rebate was limited, by notification, to all countries, which did not have land frontiers with India, except Pakistan, Bangladesh, Myanmar and Bhutan (though these countries have land frontier with India). But this facility was available by executive instructions to all countries, including the countries, which were not appearing in the notification for grant of this facility. The Government has decided to extend this facility to all countries, without any restrictions about the countries having land frontier. The supplies of ATF and other listed items (supplies to aircraft going to Nepal, Afghanistan and Bhutan) will be allowed in the same manner as it is allowed to supplies of ATF and other listed items to aircraft going to other foreign countries, including the payments or remittances.

    2.3 The products as remain on board an aircraft after completion of an internal flight but prior to its reversion to foreign run, the rebate for which shall be granted without production of documents evidencing the payment of duty thereon. The proper officer of Customs shall certify in the manner specified by the Commissioner of Central Excise the quantity of products left on board for determining the quantum of rebate therefor.

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