|
Goods imported by Air India
Notification
No. 92 dated 9th March 1963 (As
amended by notification no 149/63)
The
goods specified in the Schedule below which, prior to their import had been
exported fitted to the aircraft or as cargo to increase the standard
configuration, on the return flight of the aircrafts belonging to the Air India
Corporation, are exempt from the payment of Import duty leviable thereon subject
to the following conditions, namely: -
(a)
that the Customs authorities are satisfied about the identity of the
goods so exported and re-imported for the purpose specified above;
(b)
that the Corporation-
(i)
produces evidence that no drawback of duty has been claimed in respect of such
goods on the occasion of such export;
(ii)
observes such procedure as may be laid down from time to time by the Central
Government in regard to such export and re-import;
(c)
that such goods are re-imported within one year of the date of
exportation thereof or within such further period as may be prescribed by the
Central Board of Revenue on an application made to it in this behalf;
(d)
that between the time of
such exportation and re-importation thereof:-
(i)
the ownership of such goods had not changed.
(ii)
that such goods had not undergone any repair.
Note:
Where any such goods had undergone any repair, they shall be exempt from
import duty leviable thereon, as is in excess of the duty which would be
leviable if the value of the goods were equal to -
(i)
the cost of repairs, that is to say labour charges
(ii)
cost of material used for the repairs.
(iii)
insurance and freight charges
SCHEDULE
(i)
Chairs;
(ii)
Passenger�s service units (fitted above the chairs), and
(iii)
bulk heads, (pre-fabricated top partition in the cabin).
|