Re-import exemption for aircraft catering supplies: duty waived subject to segregation, duty payment on uplifted goods and record conditions.
Exemption is provided for re-importation of catering cabin equipments and food and drink by Indian Airlines aircraft: goods are exempt from import duty provided they were not taken on board at any foreign port and the Indian Airlines Corporation executes an undertaking with the Chief Customs Officer to segregate exempt goods from other uplifted goods, pay duty on non-eligible uplifted goods, and maintain records for scrutiny.

Exemption for confiscated imports allowed to be exported in lieu of confiscation after breach of import control requirements.
The Central Government exempts goods imported but denied clearance for non fulfilment of Import Trade Control Regulations, which were confiscated under the Sea Customs Act and allowed to be exported in lieu of confiscation, on payment of a fine or otherwise.