Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto. - 07/2013 - Central Excise - Non Tariff
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Duty free sale of domestically manufactured excisable goods extended to international airport duty free shops, subject to CBEC conditions. Authorises removal of excisable goods from the factory to a godown or retail outlet of a Duty Free Shop appointed or licensed as a warehouse under the Customs Act, for sale against foreign exchange to passengers departing India or to passengers and crew arriving from abroad, subject to limitations, conditions and safeguards specified by the Central Board of Excise and Customs under rule 20 of the Central Excise Rules, 2002.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty free sale of domestically manufactured excisable goods extended to international airport duty free shops, subject to CBEC conditions.
Authorises removal of excisable goods from the factory to a godown or retail outlet of a Duty Free Shop appointed or licensed as a warehouse under the Customs Act, for sale against foreign exchange to passengers departing India or to passengers and crew arriving from abroad, subject to limitations, conditions and safeguards specified by the Central Board of Excise and Customs under rule 20 of the Central Excise Rules, 2002.
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