Customs exemption for aircraft training components requires official certification and an undertaking, with duty recovery on breach. Exempts raw materials and components imported for the manufacture of aircrafts for training purposes from specified excess customs duty prescribed in the First Schedule and from additional duty under section 3 of the Customs Tariff Act, subject to production at import of a Director level recommendation and certificate from the Office of Director General of Civil Aviation and an undertaking that the goods will be used for the declared training manufacture within two years, with recovery of duty differential on breach.
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 exemption for aircraft training components requires official certification and an undertaking, with duty recovery on breach.
Exempts raw materials and components imported for the manufacture of aircrafts for training purposes from specified excess customs duty prescribed in the First Schedule and from additional duty under section 3 of the Customs Tariff Act, subject to production at import of a Director level recommendation and certificate from the Office of Director General of Civil Aviation and an undertaking that the goods will be used for the declared training manufacture within two years, with recovery of duty differential on breach.
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