Customs duty exemption for airport authorities permits reduced customs duty and waiver of additional duty with DGCA certificate. The Central Government exempts navigational, communication, air traffic control and landing equipment and spares imported by the National Airports Authority or the International Airports Authority from customs duty in excess of a capped ad valorem rate and from the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from the Director General of Civil Aviation that the goods are required for modernisation of airport facilities and recommending the exemption.
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 airport authorities permits reduced customs duty and waiver of additional duty with DGCA certificate.
The Central Government exempts navigational, communication, air traffic control and landing equipment and spares imported by the National Airports Authority or the International Airports Authority from customs duty in excess of a capped ad valorem rate and from the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from the Director General of Civil Aviation that the goods are required for modernisation of airport facilities and recommending the exemption.
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