Rebate of duty on exported mineral oils allowed subject to specified conditions and per product rebate reductions. Rebate of duty is allowed on export of mineral oil products as stores for consumption on board aircraft on foreign run, subject to conditions: applicability to specified neighbouring flights; certification by Customs for goods remaining on board after internal flights; rebate at the rate of duty in force when the aircraft departs on the foreign journey; a prescribed minimum admissible rebate; Collector satisfaction that market value at export is not less than the rebate claimed; and compliance with procedures prescribed by the Central Board. Specified goods have rebate reductions per the Table.
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.
Rebate of duty on exported mineral oils allowed subject to specified conditions and per product rebate reductions.
Rebate of duty is allowed on export of mineral oil products as stores for consumption on board aircraft on foreign run, subject to conditions: applicability to specified neighbouring flights; certification by Customs for goods remaining on board after internal flights; rebate at the rate of duty in force when the aircraft departs on the foreign journey; a prescribed minimum admissible rebate; Collector satisfaction that market value at export is not less than the rebate claimed; and compliance with procedures prescribed by the Central Board. Specified goods have rebate reductions per the Table.
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