GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 3rd May, 2007
13 Vaisakha, 1929 (Saka)
Notification No. 24/2007-Central Excise
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
5A of the Central Excise Act, 1944 (1 of 1944), 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. 6/2006-Central Excise,
dated the 1st March, 2006 which was published in the Gazette of India,
Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006, namely:-
In the said notification,
- in the Table,-
- against S.No. 8B, in column (3), in item (a), after the words
“Ultra-filtration technology using poly acrylonite membranes”, the words “or
polysulphone membranes” shall be inserted;
- after S.No. 44 and the entries relating thereto, the following S.No. and
entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| 44A |
8704 |
Refrigerated motor vehicles |
8% |
- |
- after S.No. 54C and the entries relating thereto, the following entries
shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| 54D. |
8802 |
All goods |
Nil |
23 |
| 54E. |
8802 |
All goods |
Nil |
24 |
| 54F. |
Any Chapter |
Parts (other than rubber tyres or tubes) of aircraft of heading 8802
|
Nil |
25 |
- after S.No. 75 and the entries relating thereto, the following S.No. and
entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| 75A |
9607 |
All goods |
8% |
- |
- in the Annexure, after condition No. 22 and the entries relating thereto,
the following conditions shall be inserted, namely:-
| Condition No |
Conditions |
| 23 |
If,-
- the aircraft is procured by:-
- the Aero Club of India, New Delhi, recognized as a National Sports
Federation by Ministry of Youth Affairs and Sports, Government of India; or
- a Flying Training Institute approved by the competent authority in the
Ministry of Civil Aviation ; and
- such club or training institute has been granted approval by the competent
authority in the Ministry of Civil Aviation to procure aircraft for use in
imparting training; and
- such aircraft is used only for imparting training.
|
| 24 |
If, -
- the aircraft is procured by an operator who has been granted approval by the
competent authority in the Ministry of Civil Aviation to procure aircraft for
providing non-scheduled (passenger) services or non-scheduled (charter)
services; and
- such aircraft is used only for providing non-scheduled (passenger) services
or non-scheduled (charter) services.
Explanation.-for the purposes of this entry,-
- ‘operator’ means a person, organization, or enterprise engaged in or
offering to engage in aircraft operation;
- ‘non-scheduled (passenger) services’ means air transport services other than
scheduled (passenger) air transport services as defined in rule 3 of the
Aircraft Rules 1937;
- ‘non-scheduled (charter) services’ mean services provided by a
‘non-scheduled (charter) air transport operator’ for charter or hire of an
aircraft, to any person with published tariff, and who is registered with and
approved by Directorate General of Civil Aviation for such purposes, and who
conforms to the civil aviation requirement under the provision of rule 133A of
the Aircraft Rules 1937:
Provided that such Air charter operator is a dedicated company or partnership
firm for the above purposes.
|
| 25 |
If, -
- procured for servicing, repair or maintenance of aircraft procured by Aero
Club of India; or
- procured for servicing, repair or maintenance of aircraft, which are used
for imparting flying training in a Flying Training Institute approved by the
competent authority in the Ministry of Civil Aviation or for operating
non-scheduled (passenger) services or non-scheduled (charter) services.
Explanation.- The expressions , “Aero Club of India”, “operator”, “non-scheduled
(passenger) services” and “non-scheduled (charter) services” shall have the
meanings respectively assigned to them in Condition No. 23 or 24 above.”
|
[F.No. B-1/10/2007-TRU]
(S. Bajaj)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India,
Extraordinary, vide number G.S.R.96(E), dated the 1st March, 2006, and was last
amended by notification No. 19/2007-Central Excise, dated the 7th March, 2007
and published vide number G.S.R. 178(E), dated the 7th March, 2007.