| Date: |
30-06-2017
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| Notification No: |
Notification No. 35/2017-Customs
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| Issuing Authority: |
Indian Customs
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| Type: |
Tariff
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| File No: |
F. No.354/119/2017-TRU |
| Subject: |
Seeks to grant exemption to Aviation Turbine Fuel in tanks of aircrafts by Indian Airlines, United Arab Airlines and Indian Air Force.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 35/2017 – Customs
New Delhi, the 30th June, 2017
G.S.R. (E)- - In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on
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 below 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 which is specified in the said
Schedule and from the whole of the additional duty leviable thereon under
section 3 of the said Customs Tariff Act subject to the conditions, if any, laid
down in the corresponding entry in column (3) thereof.
TABLE
| S.No. |
Description of Goods |
Conditions |
| (1) |
(2) |
(3) |
| 1 |
Aviation Turbine Fuel in the tanks of the aircrafts of an Indian
Airline or of the Indian Air Force |
i) The quantity of the said fuel is 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. |
2. This notification shall come into force with effect from the 1st day of
July, 2017.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.354/119/2017-TRU]
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