Customs exemption for aircraft and aircraft parts: imports allowed subject to approval and undertaking restricting use and resale. The notification amends the customs tariff by inserting and substituting schedule entries to grant Nil or reduced duty treatment to specified aircraft, aircraft parts (excluding rubber tyres or tubes), refrigerated motor vehicles and certain other goods, and adds Conditions 103-105 requiring Ministry approval, prescribed usage undertakings, resale restrictions, and duty payback obligations where concession conditions are breached.