Amends Notification No. 6/2006-Central Excise, dated the 1st March, 2006 (Effective Rate of Duty on goods of Chapter 83 to Chapter 93) - 024/2007 - Central Excise - Tariff
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Central excise tariff amendments expand duty classifications and add conditional nil-duty provisions for aircraft and aviation uses. The notification amends Notification No. 6/2006 by adding tariff entries and duty rates, including insertion of polysulphone membranes to an ultra-filtration entry, adding refrigerated motor vehicles and certain chapter entries with specified duties, and inserting nil-duty entries for aircraft and aircraft parts subject to new Annexure conditions. The Annexure conditions grant nil duty where aircraft are procured for approved flying training or by approved non-scheduled operators and used exclusively for those purposes, or where goods are procured for servicing, repair or maintenance of such aircraft, with definitions for 'operator' and non-scheduled services.
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Provisions expressly mentioned in the judgment/order text.
Central excise tariff amendments expand duty classifications and add conditional nil-duty provisions for aircraft and aviation uses.
The notification amends Notification No. 6/2006 by adding tariff entries and duty rates, including insertion of polysulphone membranes to an ultra-filtration entry, adding refrigerated motor vehicles and certain chapter entries with specified duties, and inserting nil-duty entries for aircraft and aircraft parts subject to new Annexure conditions. The Annexure conditions grant nil duty where aircraft are procured for approved flying training or by approved non-scheduled operators and used exclusively for those purposes, or where goods are procured for servicing, repair or maintenance of such aircraft, with definitions for "operator" and non-scheduled services.
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