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of <h1>Exemption Under Notification No. 151/94-Cus Applies to All Indian Airlines, Not Just Former 'Indian Airlines'.</h1> The circular clarifies that the exemption under Notification No. 151/94-Cus dated 13.07.1994 is applicable to all Indian airlines, not just the entity formerly known as 'Indian Airlines' (now 'National Aviation Company of India Limited'). The Central Board of Excise & Customs instructs relevant authorities to issue a public notice or standing order to inform stakeholders and departmental officers of this clarification. Any difficulties encountered should be reported to the Board for further consideration.
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