Export of all excisable goods without payment of duty by persons registered under Rule 57GG (Registered Traders) - Amendment to Notification No. 48/94-C.E. (N.T.) - 02/98 - Central Excise - Non Tariff
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Exports of mineral oil products as aircraft stores permitted under a conditional duty-free regime mirroring prior rules. Amendment inserts condition (v) permitting export of mineral oil products under Chapter 27 as stores for consumption on board an aircraft on foreign run, subject to conditions and limitations to be applied mutatis mutandis from the earlier notification issued under the Central Excise Rules; the change authorizes duty-free export by persons registered under the registered trader regime only upon compliance with that prescribed conditional framework.
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Provisions expressly mentioned in the judgment/order text.
Exports of mineral oil products as aircraft stores permitted under a conditional duty-free regime mirroring prior rules.
Amendment inserts condition (v) permitting export of mineral oil products under Chapter 27 as stores for consumption on board an aircraft on foreign run, subject to conditions and limitations to be applied mutatis mutandis from the earlier notification issued under the Central Excise Rules; the change authorizes duty-free export by persons registered under the registered trader regime only upon compliance with that prescribed conditional framework.
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