Customs duty exemption for re-imported aircraft catering and cabin equipment by Indian Airlines, subject to segregation and record conditions. Full exemption from customs duty and integrated tax on re-importation of catering cabin equipment and food and drink by Indian Airlines Corporation is allowed provided the goods were not taken aboard at any foreign port or place and the Corporation executes an undertaking with the Chief Customs Officer to abide by conditions for segregating such goods from goods uplifted abroad, paying duty on the latter, and maintaining and allowing scrutiny of related records.