Exemption for aircraft transportation of imported goods retained by notification; reverse charge and input credit rules govern foreign shipping services. Transportation of goods by aircraft from outside India to the customs station of clearance is exempt under notification notwithstanding removal from the negative list; service tax on such carriage is excluded from customs value. Domestic shipping pays service tax under forward charge; services from foreign shipping lines are taxed under reverse charge at the Indian recipient, with service tax paid available as input credit. Cenvat credit is allowed for provision of vessel transport from the customs station to places outside India, with related amendments to Cenvat rules.