Re-import period extension: duty relief for aircraft lubricants and non-ATF fuel allowed subject to no-drawback and matching-quantity conditions. The notification inserts two conditional duty-relief entries: 4A grants nil customs duty for lubricating oil in engines of Indian-registered aircraft or Indian Air Force aircraft provided no drawback or integrated tax refund was allowed at departure; 4B grants nil duty for non-ATF fuel in tanks of Indian airline or Indian Air Force aircraft provided the re-imported quantity equals the quantity exported on which duty or integrated tax was paid, the duty or integrated tax rate is unchanged between departure and arrival, and no drawback or refund was allowed at departure. It also amends table cross-references and extends the re-import period in the first proviso from three years to five years.
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Re-import period extension: duty relief for aircraft lubricants and non-ATF fuel allowed subject to no-drawback and matching-quantity conditions.
The notification inserts two conditional duty-relief entries: 4A grants nil customs duty for lubricating oil in engines of Indian-registered aircraft or Indian Air Force aircraft provided no drawback or integrated tax refund was allowed at departure; 4B grants nil duty for non-ATF fuel in tanks of Indian airline or Indian Air Force aircraft provided the re-imported quantity equals the quantity exported on which duty or integrated tax was paid, the duty or integrated tax rate is unchanged between departure and arrival, and no drawback or refund was allowed at departure. It also amends table cross-references and extends the re-import period in the first proviso from three years to five years.
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