| Date: |
13-07-1994
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| Notification No: |
CUSTOMS Notification No 151/1994
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| Issuing Authority: |
Indian Customs
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| Type: |
Tariff
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| File No: |
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| Subject: |
Fuel, lubricating oil for aircrafts or I.A.F and aircraft equipment
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Fuel, lubricating oil for aircrafts or I.A.F and aircraft equipment
Notification
No. 151 dated 13th July 1994 (As amended by notification
no. 101 dated 26th May 1995)
In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts goods (hereinafter
referred to as the said goods) of the description specified in column (2) of the
Table hereto annexed and falling within the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of
customs leviable thereon under the said Schedule and from the whole of the
additional duty leviable thereon under section 3 of the second mentioned Act
subject to the conditions, if any, laid down in the corresponding entry in
column (3) thereof.
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S.
No.
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Description
of goods
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Conditions
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(1)
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(2)
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(3)
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1.
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Fuel
in the tanks of the aircrafts of an Indian Airline or of the Indian Air
Force
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(i)
The quantity of the said fuel in equal to the quantity of the same type
of fuel which was taken out of India in the tanks of the aircrafts of
the same Indian Airline or of the Indian Air Force, as the case may be,
and on which the duty of Customs, or Central Excise had been paid;
(ii)
the rate of duty of customs (including the additional duty leviable
under the said section 3) or the rate of duty of Central Excise, as the
case may be, leviable on such fuel is the same at the time of the
arrivals and departures of such aircrafts; and
(iii)
no drawback of duty of customs or rebate of duty of Central Excise, as
the case may be, was allowed on such fuel at the time of departures of
such aircrafts from India.
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2.
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Lubricating
oil falling within Chapter 27 to the First Schedule of the Customs
Tariff Act, 1975, imported in the engines of any aircraft registered in
India or of any aircraft of the Indian Air Force
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No
drawback of duty of customs or rebate of duty of Central Excise, as the
case may be, was allowed on the duty paid lubricating oil in the engines
of such aircraft at the time of its departure from India.
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Explanation:
�lubricating oil� means any oil as is ordinarily used for
lubrication, excluding any hydrocarbon oil, which has its flash point
below 93.3�
centigrade.
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3.
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Goods
imported by the United Arab Airlines -
(i)
Catering equipment;
(ii)
spare parts and ramp handling equipment;
(iii)
Ground Power Unit equipment;
(iv)
maintenance and repair kits which will be carried on individual aircraft
for use in hangers and which are flown back on the same aircraft
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(i)
The said goods are used by the said Airlines for the maintenance of
regular air service to India; and
(ii)
the said goods are kept under the supervision and control of Customs
authorities.
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4.
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Aircrafts
equipment, engines and spare parts
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(i)
The said goods have been imported by the Air India International or the
Indian Airlines having been borrowed by the aforesaid airlines for
fitment to their aircraft from foreign airlines outside India or from
the foreign manufacture of the prime equipment;
(ii)
the importer makes a declaration at the time of import that the said
goods are being imported for fitment and re-export;
(iii)
the said goods are re-exported within one month from the date of their
importation into India or such extended period as the Assistant
Commissioner of Customs may allow;
(iv)
the importer executes an undertaking binding himself to pay an amount
equal to the duty leviable on the said goods, but for the exemption, in
the event of failure to re-export the said goods within the period
specified or, as the case may be, the extended period referred to in
condition (iii); and
(v)
the importer produces the said goods before the proper officer for
identification before re-export.
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