Customs duty exemption for aircraft and related equipment removes import duty on qualifying goods when imported into India. The Central Government, invoking statutory exemption powers under the Customs Act, exempts aeroplanes, helicopters, simulators of aeroplanes and gliders falling within the Customs Tariff classification for aviation goods from the whole of customs duty leviable under the First Schedule when imported into India, thereby removing the customs duty liability applicable to those tariff entries.
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 and related equipment removes import duty on qualifying goods when imported into India.
The Central Government, invoking statutory exemption powers under the Customs Act, exempts aeroplanes, helicopters, simulators of aeroplanes and gliders falling within the Customs Tariff classification for aviation goods from the whole of customs duty leviable under the First Schedule when imported into India, thereby removing the customs duty liability applicable to those tariff entries.
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