Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tariff Unit)
INSTRUCTION
Room No. 227-B, North Block
New Delhi, Dated the 08th April, 2016
To
All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise
All Pr. Commissioners/Commissioners of Customs/Customs (Preventive)
All Pr. Commissioners/Commissioners of Customs and Central Excise
Madam / Sir,
Subject: Clarification on availability of benefit under
Notification No.
151/94-Cus dated 13.07.1994 – reg.
Representations have been received from the trade on the subject above.
- The matter has been examined by the Board and it is observed that in
reference
to Serial No. 1 of the
Notification No. 151/94-Cus dated 13.07.1994, exemption
is not
limited to the ‘Indian Airlines’ (now called as ‘National Aviation Company of
India
Limited’). It is available to any Indian airline, in other words, to all Indian
airlines.
- Suitable Public Notice/Standing Order may be issued for the benefit of all
stakeholders and Departmental officers.
- Difficulty faced, if any, may be brought to the notice of the Board.
Yours faithfully,
(Zubair Riaz Kamili)
Director (Customs)
F. No. 528/15/2016-STO (TU)
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