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. - 08/2013 - Central Excise - Non Tariff

Duty-Free Shops at Airports Can Now Sell Indian Goods Tax-Free to International Travelers Under Central Excise Act Amendment.

The notification allows duty-free sales of goods manufactured in India to international passengers and crew members at Duty-Free Shops (DFS) located in the arrival and departure halls of international airports. It specifies the procedures and designates customs officers responsible for overseeing these DFS operations, including Commissioners, Additional Commissioners, Joint Commissioners, Assistant or Deputy Commissioners, Superintendents, Appraisers, Examiners, Preventive Officers, and Inspectors. This amendment is made under the Central Excise Act, 1944, and the Central Excise Rules, 2002, modifying the prior notification No. 38/2001-Central Excise (N.T.) from June 26, 2001.