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of <h1>New Customs Notification Grants 3% Duty on Aeroplane Parts, Exempts Additional Duty Under Section 3</h1> Notification No. 190/93-Cus., dated 28-12-1993, issued under the Customs Act, 1962, supersedes previous notifications No. 145/77-Cus. and No. 99/81-Cus. It grants an exemption on customs duty for certain aeroplane spare parts, engines, engine parts, and rubber tyres and tubes used exclusively for aeroplanes. These items, when imported into India, are subject to a reduced customs duty rate of 3% ad valorem. Additionally, spare parts for servicing aeroplanes are exempt from the additional customs duty under section 3 of the Customs Tariff Act, 1975.
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