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Navigational, communication, air traffic control and landing equipments
and spares imported by National Airports Authority of India or International
Airports Authority of India
Notification
No. 99 dated 1st March 1992 (Supersedes 121/90)
In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), and in supersession of the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.
121/90-Customs, dated the 20th March, 1990, the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby
exempts equipments namely, navigational, communication, air traffic control and
landing equipments and spares for the maintenance of such equipments falling
within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when
imported into India, by the National Airports Authority of India or the
International Airports Authority of India, as the case may be, from-
(a)
so much of the duty of Customs leviable thereon which is specified in the
said first Schedule, as is in excess of the amount calculated at the rate of 25
per cent ad valorem; and
(b)
the whole of the additional duty leviable thereon under section 3 of the
second mentioned Act.
subject
to the condition that the importer at the time of clearance produces a
certificate from the Director General of Civil Aviation that the said goods are
required to be used for the modernisation of airport facilities and recommends
the grant of exemption to the said goods.
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