Customs duty exemption for aircraft raw materials: excess and additional duties waived subject to DGCA certification. Raw materials in the First Schedule imported for manufacture of aircraft under heading 88.02 or their parts are exempted from customs duty in excess of an effective ad valorem rate and from the additional duty under section 3 of the Customs Tariff Act, subject to certification by an officer not below Deputy Secretary in the office of the Director General of Civil Aviation confirming description and quantity.
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.
Customs duty exemption for aircraft raw materials: excess and additional duties waived subject to DGCA certification.
Raw materials in the First Schedule imported for manufacture of aircraft under heading 88.02 or their parts are exempted from customs duty in excess of an effective ad valorem rate and from the additional duty under section 3 of the Customs Tariff Act, subject to certification by an officer not below Deputy Secretary in the office of the Director General of Civil Aviation confirming description and quantity.
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