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. - 09/2013 - Central Excise - Non Tariff
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Duty free shop registration aligned with excise rules, allowing Customs licensed DFS outlets to serve international passengers and crew. Deems that a godown or retail outlet of a Duty Free Shop appointed or licensed under the Customs Act shall be deemed to be registered as a warehouse under rule 9 of the Central Excise Rules, 2002, thereby providing the legal basis for duty free sale of goods manufactured in India to international passengers and crew at Duty Free Shops located in arrival and departure halls.
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 shop registration aligned with excise rules, allowing Customs licensed DFS outlets to serve international passengers and crew.
Deems that a godown or retail outlet of a Duty Free Shop appointed or licensed under the Customs Act shall be deemed to be registered as a warehouse under rule 9 of the Central Excise Rules, 2002, thereby providing the legal basis for duty free sale of goods manufactured in India to international passengers and crew at Duty Free Shops located in arrival and departure halls.
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